As part of its annual work plan for 2012, the Office of
Internal Audit conducted an audit of WFP Operations in
Libya. The audit covered the activities from 1 January
2011 to 30 June 2012 and included field visits to various
locations in Libya, and a review of related corporate
processes that impact across WFP. The scope of the audit
covered WFP’s operations in Libya in the context of the
regional response, for the period from 1 January 2011 to
30 August 2012. Where necessary, transactions and events
pertaining to other periods were reviewed. The audit,
which took place from 20 to 30 August 2012, included
visits to various locations in Libya. The audit was
carried out in accordance with the International Standards
for the Professional Practice of Internal Auditing
promulgated by the Institute of Internal Auditors.