As part of its annual work plan for 2015, the Office of Internal Audit conducted an audit of WFP operations in Syria, focusing on the period 1 April 2014 to 31 July 2015. The audit team conducted the in-country fieldwork, which included on-site visits to various locations in Syria, Beirut and Amman, and a review of related corporate processes that impact across WFP, from 28 September to 15 October 2015. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.