Audit Reports

As part of its annual workplan, the Office of Internal Audit audited WFP cooperating partners’ digital and data processing risks. The audit focused on the adequacy, efficiency and effectiveness of WFP governance, risk management and internal controls to mitigate cooperating partners’ digital and data processing risks. WFP routinely relies on its cooperating partners’ processes and technology to process and safeguard beneficiaries’ personally identifiable information. WFP’s cooperating partners process a large amount of personally identifiable information, including current and prospective beneficiaries' personal data. Protecting this information is a fundamental duty of care to those WFP serves. Therefore, it is incumbent on WFP to ensure beneficiaries' privacy rights and personal data are safeguarded and processed by its cooperating partners in a manner that does not compromise its confidentiality, availability and integrity. Breaches in privacy could have profound consequences for individual beneficiaries or beneficiary communities and impact WFP's mission objectives. Based on the results of the audit, the Office of Internal Audit has come to 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 Chad which focused on beneficiary management, cash-based transfers, supply chain and monitoring; complemented by a tailored review of the management of non-governmental organizations, governance and risk management. With six strategic outcomes, the 2019‒2023 Country Strategic Plan positions WFP in Chad as a key humanitarian contributor in achieving food and nutrition security, through key shifts that include a commitment to support the country in its efforts to achieve zero hunger by 2030, with a focus on efforts at the humanitarian-development-peace nexus to deliver sustainable hunger solutions. Over the audit period, WFP’s total operational costs amounted to approximatively USD 151.7 million, and the country office reached more than 2.9 million beneficiaries. The audit focused on strategic outcome 1: Crisis-affected people in targeted areas are able to meet their basic food and nutrition needs during and in the aftermath of crises; and strategic outcome 2: Food-insecure people in targeted areas have access to adequate and nutritious food all year. 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 Liberia that focused on key controls under priority focus areas informed by a risk-based approach, covering governance, programme implementation, monitoring, budget management, and gender. The work of WFP in Liberia, as defined through the Country Strategic Plan for 2020–2023, aims to support the Government’s efforts to end hunger and achieve the Sustainable Development Goals, in the context of the United Nations Sustainable Development Cooperation Framework (UNSDCF) 2020–2024. The main activities include the School Meals Programme; the provision of emergency assistance to the vulnerable population during and in the aftermath of emergencies; country capacity strengthening initiatives; and delivering common services to the Government and humanitarian actors. In 2022, WFP expenses amounted to USD 6.7 million and the country office reached 671,000 beneficiaries. The audit focused on the implementation of activity #1 - Provide an integrated, inclusive and gender-transformative school feeding package to food-insecure and nutritionally vulnerable schoolchildren, including take-home rations for adolescent girls, in a way that relies on and stimulates local production, and activity #2 - Provide an integrated emergency food and nutrition assistance package to vulnerable households affected by disasters or other disruptions, under strategic outcomes 1 and 2. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.