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 the Democratic People’s Republic of Korea (DPRK). The audit covered activities from 1 January 2012 to 30 June 2013 and included field visits to various locations in DPRK and a review of related corporate processes that impact across WFP. In addition, the audit covered the operations of the DPRK Beijing Support Unit in China which provides administrative support to the Procurement, Finance and Human Resources functions. The audit, which took place from 24 July to 16 August 2013, included visits to various locations in DPRK and in the Beijing Support Unit based in China. The audit was carried out in accordance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.