As part of its annual work plan, the Office of Internal
Audit conducted an audit of WFP operations in Nicaragua
that focused on the period of 1 January to 31 December
2014. The audit team performed the field work in the
country from the 9 to the 27 March 2015, which included
onsite visits to various locations in Nicaragua 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.