As part of its annual work plan, the Office of Internal Audit conducted an audit of ÐÓ°ÉÂÛ̳operations 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.