Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP's management of financial service providers, covering the period from 1 January 2023 to 30 June 2024. The audit focused on governance, risk management, financial sector and financial service provider assessments, and the onboarding of non-traditional financial service providers. During the audit period, WFP delivered USD 3.9 billion in cash-based transfers: USD 2.7 billion of which was through financial service providers. Management of financial service providers involves cross-functional coordination, with responsibilities and accountabilities across headquarters, regional bureaux and country offices. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of humanitarian access management practices in WFP, covering the period from 1 January 2022 to 31 December 2023. In 2006, WFP developed the ‘Note on Humanitarian Access and Its Implications for WFP’, recognizing that rapid and unimpeded access to the affected population is a fundamental prerequisite for principled humanitarian assistance. Since then, WFP has continuously evolved its approach to implementing access management practices across the organization. However, humanitarian access is often limited by factors such as physical constraints and more complex conflict, insecurity or bureaucratic impediments, which can reduce the ability of WFP to deliver assistance effectively and without interference. The audit assessed the extent to which WFP has established effective processes across the organization to identify and manage humanitarian access challenges to minimize risks and enhance operational effectiveness. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of school meals management in WFP. The audit assessed the extent to which management has established governance, risk management and internal controls for effective school meals activities. The period covered was 1 January 2023 to 31 March 2024. Where necessary, transactions and events pertaining to other periods were also reviewed. The scope included three focus areas: (i) WFP’s support to the transition to national school meals programme, (ii) controls over cash transferred to institutions; and (iii) fund and resource management. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.