We plan to begin the subject audit in January 2021. The objective of this audit is to determine whether the DoD verified that Vetted Syrian Opposition groups met DoD requirements when providing the groups with stipends from the Counter-Islamic State of Iraq and Syria Train and Equip Fund for Syria. We will also determine whether the DoD established internal controls to ensure the stipend payments were accurately distributed to Vetted Syrian Opposition groups. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.