The purpose of the audit was to evaluate and test the
adequacy and effectiveness of the risk management, control
and governance processes in ERD, as part of the process of
providing an annual and overall assurance statement to the
Executive Director on WFP’s risk management, control and
governance processes. The Office of Internal Audit audited
WFP operations in the Government Donor Relations Division
(ERD) from 21 May to 3 August 2012, covering the period
from January to December 2011. The Office of Internal
Audit carried out field work in ERD from 21 May to 3
August 2012. The Office of Internal Audit audited ERD in
accordance with the International Standards for the
Professional Practice of Internal Auditing promulgated by
the Institute of Internal Auditors.