Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Somalia. The audit focused on full coverage of risk management, targeting, identity management, cooperating partner management, supply chain - logistics, delivery of cash-based transfer, and monitoring. In addition, the audit partially covered process areas such as operational planning, delivery and reporting, accountability to affected populations, and external partnerships. The audit period was from 1 January 2024 to 30 June 2025. In 2024 WFP assisted 5.5 million beneficiaries with direct operational expenses of USD 384 million. In 2025 it assisted 3.5 million beneficiaries with direct operational expenses of USD 266 million. 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 workplan, the Office of Internal Audit conducted an audit of Employee Duty of Care and Inclusion in WFP. The audit focused on the scope of duty of care and inclusion,considerations regarding sustainable funding and the effectiveness of the risk and performance management as well as governance processes. The audit covered the period from 1 November 2023 to 15 December 2025 against a backdrop of increasingly dangerous operating environments for humanitarian workers driven by geopolitical instability and attacks on humanitarian principles. The volatile funding landscape has also impacted WFP’s ability to carry out work on duty of care aspects supporting employees in these environments. During the audit period, WFP implemented significant organisational changes, which had yet to settle. In WFP, employee duty of care is not new. WFP has in the past decade continued building on its practices to keep employees secure, healthy and safe. Efforts included the establishment of the Wellness Division in January 2016, inclusion of employee health, safety and security risk in WFP’s corporate risk register in June 2017, the provision of USD 68.4 million of additional funding between 2015 and 2025 and increased attention to inclusion since 2022. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Ghana. The audit focused on governance and risk management, targeting, identity management, accountability to affected populations, cooperating partner management, and monitoring and included tailored reviews of needs assessment, programme planning and budgeting, procurement, delivery (cash-based transfer and capacity strengthening), programmatic reporting, partnerships, human resources management, gender equality in the workplace, budgeting, and finance. The audit covered the period from 1 January 2025 to 31 December 2025. During this period, WFP’s direct operational expenses in Ghana were USD 16 million, reaching 298,753 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.