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.