As part of its annual work plan for 2013, the Office of Internal Audit conducted an audit of WFP Operations in Niger as part of the audit of Sahel and Mali emergencies. The audit in Niger covered the activities from 1 January 2012 to 30 June 2013 and included field visits to various locations in Niger. The audit, which took place from 12 August 2013 to 6 September 2013, included visits to various locations in Niger. The audit was carried out in accordance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.