As part of its annual work plan, the Office of Internal Audit conducted an audit of the Level 3 emergency response for the Sahel, covering the duration of the emergency, from 29 May 2018 to 19 December 2018. The audit team conducted the fieldwork from 25 February 2019 to 24 May 2019, leveraging on the internal audits of the Niger and the Chad Country Offices, complemented with work and visits in the Regional Bureau in Dakar, the Mali Country Office and corporate divisions at Headquarters, desk reviews of the Burkina Faso and Mauritania emergency operations and consultations with Senegal Country Office. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.