As part of its annual work plan for 2013, the Office of
Internal Audit conducted an audit of The World Food
Programme’s (WFP) Operations in the Democratic People’s
Republic of Korea (DPRK). The audit covered activities
from 1 January 2012 to 30 June 2013 and included field
visits to various locations in DPRK and a review of
related corporate processes that impact across WFP. In
addition, the audit covered the operations of the DPRK
Beijing Support Unit in China which provides
administrative support to the Procurement, Finance and
Human Resources functions. The audit, which took place
from 24 July to 16 August 2013, included visits to various
locations in DPRK and in the Beijing Support Unit based in
China. The audit was carried out in accordance with the
Institute of Internal Auditors’ International Standards
for the Professional Practice of Internal Auditing.