As part of its annual work plan for 2014, the Office of Internal Audit conducted an audit of the implementation of recommendations made in an audit report issued in 2013. In 2013, the Office of Internal Audit conducted an audit of WFP Operations in Syria and the Neighbouring Countries (“Syria Operation”). This audit took place in 2014 and included a field visit to the Regional Emergency Coordination Office in Amman from 4 June to 3 July 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.