As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s Forward Purchase Facility (FPF). The audit covered activities of WFP’s Forward Purchase Facility for the period of 1 January 2013 to 31 December 2013. The audit took place between 03 and 23 April 2014. The audit was carried out in accordance with the International Standards for the Professional Practice of Internal Auditing.