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Audit Reports

Internal audit reports of the Office of the Inspector General are disclosed in accordance with the Oversight Reports Disclosure Policy approved by the Executive Board. The list below shows all reports that are disclosed to the public in line with this Policy.

Please note that the status of 'agreed actions' shown in the reports corresponds to the status at the time the report was issued.

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26 February 2021

Consolidated Report of Findings from COVID-19 Real-Time Assurance Reviews - January 2021

Reference: AR/21/01

In response to the COVID-19 global pandemic, and the declaration by WFP on 27 March 2020 of a Level 3 Emergency Response, the Office of Internal Audit conducted a series of “real-time assurance” reviews during the period from May to November 2020. These reviews were designed and implemented to provide live assurance in a nimble and agile way in support of the organization as it responded to the emergency situation. The real-time assurance reviews involved desk reviews of supporting documentary evidence and interviews with relevant management and staff in WFP Headquarters and selected country offices and regional bureaux.

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29 January 2021

Internal Audit of WFP's Contributions Management - December 2020

Reference: AR/20/16

Contributions management – as opposed to funds management, which in WFP encompasses the obligation-to-payment process and aims at optimizing the utilization of available grants – refers to the life cycle management of grant agreements from resource mobilization to reporting. Based on the results of the audit, which relied on a limited sample and remote testing, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.

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11 December 2020

Internal Audit Follow-up Audit of the Implementation of Agreed Actions from the 2018 Internal Audit of Asset Management in WFP - November 2020

Reference: AR/20/15

As part of its annual work plan, the Office of Internal Audit conducted a follow-up audit of the implementation of the agreed actions from the 2018 internal audit of asset management in WFP (AR/18/12). Based on the results of the audit, the Office of Internal Audit came to an overall conclusion of ineffective/unsatisfactory.

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Privileges and immunities

WFP internal audit reports are made publicly available in accordance with decisions of the WFP Executive Board. Readers should understand that the publication of these reports does not constitute a waiver, express or implied, of WFP's immunities as set out in the Convention on the Privileges and immunities of the United Nations, 1946, the Convention on the Privileges and immunities of the Specialized Agencies, 1947, customary international law, other relevant international or national agreements, or under domestic law.

Response to the queries

WFP appreciates the public interest in internal audit reports. However, due to resource constraints, we will be unable to respond to individual questions regarding internal audit reports.

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