As part of its annual work plan, the Office of Internal
Audit conducted a follow up audit on the implementation of
the actions agreed from the internal audit of the WFP’s
operations in Libya (AR/19/04). The audit focused on the
period 1 October 2017 to 30 September 2018. This was
carried out in accordance with the International Standards
for the Professional Practice of Internal Auditing
promulgated by the Institute of Internal Auditors.