As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s activities in Ethiopia funded by the Central Emergency Response Fund (CERF). The audit focused on the period 1 January 2015 to 30 April 2016. The WFP audit team conducted the field work from 19 to 30 September 2016 at the Country Office premises and through an onsite visit to a major Area Office. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.