As part of its annual work plan, the Office of Internal Audit conducted an audit of ÐÓ°ÉÂÛ̳operations in Yemen from January 2015 to April 2016. The audit team conducted the in-country fieldwork from 18 July to 4 August 2016, including onsite visits to various locations in Yemen, the Djibouti and Amman hubs, and a review of related corporate processes that impact across WFP. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.