Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Myanmar. The areas in the audit scope included: risk management and management oversight, budget and programming, programme design and implementation of selected activities, assessment and beneficiary targeting, identity management and digital solutions, community feedback mechanisms, and humanitarian access. In addition, the audit carried out tailored reviews of external stakeholder relations management and communication, finance, non-governmental organization management, monitoring activities, cash-based transfers, and security. Assurance activities initiated by the country office in 2024 were noted in so far as they contribute in their design to address gaps in WFP’s global assurance standards. At the time of the audit reporting, however, their operating effectiveness could not be tested and confirmed. 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 workplan, the Office of Internal Audit conducted an audit of WFP operations in Iraq covering the period from 1 January 2023 to 31 March 2024. During the audit period, WFP responded to severe funding shortfalls and the scale-down of the international humanitarian response by shifting its focus to supporting national resilience programmes in Iraq. WFP Iraq is implementing its Country Strategic Plan 2020–2024 with a revised budget of USD 701 million, and in 2023 its direct operational expenses amounted to USD 55 million. The country office reached 687,207 beneficiaries in 2023. The areas in the audit scope included: strategic planning and staffing structure, risk management and oversight, programme design and implementation, needs assessment, targeting and identity management, programme delivery, monitoring, community feedback mechanisms and procurement. 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 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.