As part of its annual work plan for 2013, the Office of Internal Audit conducted an audit of WFP Operations in Bangladesh. The audit covered activities from 1 January 2012 to July 2013 and included field visits to various locations in Bangladesh and a review of related corporate processes that impact across WFP. The audit took place from 22 September to 10 October 2013. 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.