Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of the Information Technology Asset Management in WFP. The audit focused on governance, including risk management practices, life cycle management (from planning to disposal) and the mechanisms in place to safeguard these assets. WFP is implementing a decentralized asset management model with responsibilities in headquarters shared between the Management Services, Supply Chain and Technology Divisions, and the corresponding functional units in regional bureaux and country offices. Effective management through the asset lifecycle from acquisition to disposal is integral to WFP's accountability to safeguard the resources entrusted to the organization. Effective asset management should enhance the safety and security of assets; reduce the asset's monetary and environmental costs; optimize the use of the assets; and prevent loss or damage. Information technology assets carry particular risks and responsibilities as these assets are used to process organizational data, which needs to be safeguarded against loss, unauthorized access, or breaches. 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 information technology management and support in WFP country offices that focused on: governance and risk management, resources management, service delivery, and locally developed and procured systems. The Technology Division aims to weave digital technology into WFP’s core business activities to improve WFP programmes and operations in the field and empower those it serves, helping accelerate WFP’s journey to zero hunger. Adequate information technology resources, effective governance and risk management are fundamental to ensuring reliable information technology operations are delivered effectively and cost-efficiently. The audit focused on the adequacy and operating effectiveness of controls, governance mechanisms, and risk management frameworks related to information technology management within WFP 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 workplan, the Office of Internal Audit conducted an audit of WFP operations in Nepal that focused on beneficiary management, cash-based transfers, supply chain, monitoring, finance, budget management and non-governmental organization management. The work of WFP in Nepal, as defined in the Country Strategic Plan 2019–2023, aims to provide support to the Government in its work to achieve the Sustainable Development Goals through six strategic outcomes. Interventions include food distributions, cash-based transfers, strengthening local capacities for emergency response, nutrition, resilience, school feeding and supply chain management. The audit focused on the implementation of the activities #3 – Provide gender-transformative and nutrition-sensitive school meals and health packages in chronically food-insecure areas and strengthen the Government’s capacity to integrate the national school meals programme into the national social protection framework, and #5 – Develop and improve risk-resilient infrastructure and strengthen local capacity to identify climate risks and implement adaptive strategies, under strategic outcomes 2 and 3. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.