As part of its annual work plan, the Office of Internal
Audit conducted an audit of WFP’soperations in Iraq from 1
January to 31 December 2015. The audit team conducted the
in-country fieldwork from 28 February to 23 March 2015,
which included onsite visits to various locations in Iraq
and a review of related corporate processes that impact
across WFP. The audit was conducted in conformance with
the International Standards for the Professional Practice
of Internal Auditing.