As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Pakistan. The audit focused on activities from 1 January 2013 to 31 December 2013 and selected activities between July 2012 and December 2012 and January to March 2014. The audit field work took place between 24 February to 14 March 2014. The audit was carried out in accordance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.