As part of its annual work plan, the Office of Internal Audit conducted an audit of Â鶹ÊÓƵ¡¯soperations in Iraq from 1 January to 31 December 2015. The audit team conducted the in-country fieldwork from 28 February to 23 March 2015, which included onsite visits to various locations in Iraq and a review of related corporate processes that impact across Â鶹ÊÓƵ. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.