As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s Per-Capita Funding Modality for Corporate IT Services (“Per-Capita”). The audit took place during November 2013 and covered activities from 1 January 2012 to 31 October 2013. The audit was carried out in accordance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.