As part of its annual work plan for 2013, the Office of Internal Audit conducted an audit of the World Food Programme’s (WFP) Operations in Afghanistan. The audit covered activities from 1 January to 31 December 2012 and included field visits to various locations in Afghanistan and a review of related corporate processes that impact across WFP. The audit, which took place from 11 February to 6 March 2013, included field visits to the Country Office in Kabul and the Area Offices in Herat and Faizabad. The audit was carried out in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.