As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP¡¯s operations in South Sudan that focused on the period 1 January 2017 to 31 March 2018. The audit team conducted the fieldwork from 16 April to 4 May 2018 at the country office premises in Juba and through onsite visits to the Bor, Rumbek and Juba field offices. ÐÓ°ÉÂÛ̳has had a continuous presence in South Sudan since the declaration of independence in July 2011 and prior to independence under the Sudan country office¡¯s operations, scaling up its interventions in December 2013 when a level 3 emergency was declared in the country. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.