As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s implementation of general food assistance and livelihood activities in Syria that focused on the period from 1 November 2017 to 31 October 2018. The audit team conducted the fieldwork from 18 November to 7 December 2018 at the country office premises in Damascus, through onsite visits to field offices in Homs and Rural Damascus, and at WFP headquarters. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.