As part of its annual work plan, the Office of Internal
Audit conducted an audit of WFP operations in Yemen. The
audit focused on activities from 1 January 2013 to 30 June
2014. The audit comprised a desk review of selected
process areas from WFP headquarters (HQ) in Rome during
September and field work between 12 and 27 October 2014.
The audit was conducted in conformance with the
International Standards for the Professional Practice of
Internal Auditing.