As part of its annual work plan for 2013, the Office of Internal Audit conducted an audit of the ÐÓ°ÉÂÛ̳¡¯s (WFP) response to the drought emergency affecting the Sahel region and the Mali conflict crisis. The audit covered activities from 1 January 2012 to 30 June 2013 and included field visits to various locations in Mali and Niger as well as a review of related corporate processes that impact across WFP. The audit fieldwork, which took place from 13 August 2013 to 4 September 2013, included visits to various locations in Mali and Niger, and to the regional bureau based in Senegal. This separate review of related corporate processes that impact across ÐÓ°ÉÂÛ̳was completed in 2014. The audit was carried out in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.