As part of its annual work plan, the Office of Internal
Audit conducted an audit of the Level 3 emergency response
for the Sahel, covering the duration of the emergency,
from 29 May 2018 to 19 December 2018. The audit team
conducted the fieldwork from 25 February 2019 to 24 May
2019, leveraging on the internal audits of the Niger and
the Chad Country Offices, complemented with work and
visits in the Regional Bureau in Dakar, the Mali Country
Office and corporate divisions at Headquarters, desk
reviews of the Burkina Faso and Mauritania emergency
operations and consultations with Senegal Country Office.
The audit was conducted in conformance with the
International Standards for the Professional Practice of
Internal Auditing.