As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Palestine. The audit covered activities from 1 January 2012 to 30 September 2013 and included field visits to various locations in Palestine and a review of related corporate processes that impact across WFP. The audit took place from 11 to 29 November 2013. The audit was carried out in accordance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.