As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Cambodia. The audit covered activities from 1 January 2012 to 31 July 2013. It included field visits to various locations in Cambodia and a review of related corporate processes that impact across WFP. 2. The audit was carried out in accordance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.