As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Yemen. The audit focused on activities from 1 January 2013 to 30 June 2014. The audit comprised a desk review of selected process areas from WFP headquarters (HQ) in Rome during September and field work between 12 and 27 October 2014. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.