As part of its annual work plan for 2012, the Office of Internal Audit conducted an audit of WFP¡¯s hosting arrangements for the REACH Secretariat. The audit covered the hosting of the REACH Secretariat from 1 November 2011 to 31 October 2012 and was carried out in WFP¡¯s headquarters. The audit, which took place from 10 to 28 December 2012, included audit work in headquarters. The audit was carried out in accordance with the Institute of Internal Auditors¡¯ International Standards for the Professional Practice of Internal Auditing.