Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted a follow-up review of the implementation of agreed actions from the December 2023 Internal Audit of WFP Operations in Madagascar (AR/23/21) rated Ineffective / unsatisfactory, i.e., internal controls, governance, and risk management practices were not adequately established and not functioning well. The audit report made seven high-priority and three medium-priority observations with 20 related agreed actions due in 2024.The review team conducted the remote fieldwork from 25 November to 6 December 2024.

As part of its annual work plan, the Office of Internal Audit conducted an audit of the WFP Regional Bureau for the Middle East, Northern Africa and Eastern Europe that focused on the period 1 January 2023 to 30 September 2024. The regional bureau provides direct support to 15 country offices in the region and calls on headquarters for additional support as needed. In alignment with terms of reference issued in 2019, the regional bureau’s responsibility is based on the following three pillars: i) strategic direction and guidance (positioning WFP in the region and supporting country offices); ii) technical support (including facilitating emergency preparedness and response); and iii) management oversight (including assessment of country office performance, risk and compliance). Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of effective/satisfactory.

As part of its annual workplan, the Office of Internal Audit conducted an audit of World Food Programme (WFP) operations in Niger. The audit focused on risk management and management oversight, as well as the management of cooperating partners, supply chain (procurement and logistics), beneficiary identity management, cash-based transfers, and monitoring. In addition, the audit carried out tailored reviews of humanitarian access, and community feedback mechanisms. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.