As part of its annual work plan, the Office of Internal
Audit conducted an audit of WFP’s Per-Capita Funding
Modality for Corporate IT Services (“Per-Capita”). The
audit took place during November 2013 and covered
activities from 1 January 2012 to 31 October 2013. The
audit was carried out in accordance with the Institute of
Internal Auditors’ International Standards for the
Professional Practice of Internal Auditing.