As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s management of non-governmental organisation (NGO) partnerships. The audit covered the periodfrom 1 January 2015 to 31 March 2016, and looked at events prior and subsequent to this period as required. The audit team conducted the fieldwork from 18 July to 26 August 2016. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing