As part of its annual work plan, the Office of Internal
Audit conducted an audit of the development and delivery
of the Country Office Tool for Managing Programme
Operations Effectively – an application referred to by the
acronym COMET. The audit focused on the period from 1
January 2017 to 31 March 2018, but also looked at prior or
subsequent events or transactions as required. The audit
team conducted the fieldwork from 2 July to 30 September
2018 at WFP headquarters in Rome; this included a review
of related corporate processes that impact across the
organisation. COMET is WFP’s comprehensive online database
tool to design, implement and monitor programmes and to
improve organisational performance. The audit was
conducted in conformance with the International Standards
for the Professional Practice of Internal Auditing