As part of its annual work plan for 2013, the Office of Internal Audit conducted an audit of the World Food Programme’s (WFP) response to the drought emergency affecting the Sahel region and the Mali conflict crisis. The audit covered activities from 1 January 2012 to 30 June 2013 and included field visits to various locations in Mali and Niger as well as a review of related corporate processes that impact across WFP. The audit fieldwork, which took place from 13 August 2013 to 4 September 2013, included visits to various locations in Mali and Niger, and to the regional bureau based in Senegal. This separate review of related corporate processes that impact across WFP was completed in 2014. 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.