As part of its annual work plan, the Office of Internal
Audit conducted an audit of WFP’s operations in the
Philippines that focused on the period 1 January to 31
December 2017. Expenditures in the Philippines totalled
USD 12 million in 2017, representing 0.2 percent of WFP’s
total direct expenses for that year. The audit team
conducted the fieldwork from 12 to 28 March 2018 at the
Country Office premises in Manila and through onsite
visits to the Cotabato and Iligan Sub-Offices. The audit
was conducted in conformance with the International
Standards for the Professional Practice of Internal
Auditing.