As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s Regional Bureau for Latin America and the Caribbean that focused on the period from 1 November 2019 to 31 October 2020. The audit team conducted the fieldwork from 23 November to 18 December 2020 remotely from Rome. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.