As part of its annual work plan, the Office of Internal
Audit conducted an audit of WFP’s Forward Purchase
Facility (FPF). The audit covered activities of WFP’s
Forward Purchase Facility for the period of 1 January 2013
to 31 December 2013. The audit took place between 03 and
23 April 2014. The audit was carried out in accordance
with the International Standards for the Professional
Practice of Internal Auditing.