As part of its annual work plan for 2013, the Office of Internal Audit conducted an audit of WFP Operations in Syria and the Neighbouring Countries (“Syria Operation”). In addition to the activities within Syria, the audit covered the operations in countries implementing the regional Emergency Operation (EMOP), namely Jordan, Lebanon, Turkey, Iraq and Egypt. The audit looked at the activities from 1 January 2012 to 30 April 2013 and at subsequent events up to June 2013. The audit fieldwork, which took place from 27 May to 20 June 2013, included visits to various locations in Jordan and Lebanon. 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.