Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of World Food Programme (WFP) operations in Niger. The audit focused on risk management and management oversight, as well as the management of cooperating partners, supply chain (procurement and logistics), beneficiary identity management, cash-based transfers, and monitoring. In addition, the audit carried out tailored reviews of humanitarian access, and community feedback mechanisms. 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 security in field offices. WFP field security expenditure totalled USD 89.5 million in 2023 – a significant increase compared to recent years. The audit assessed how WFP implements and monitors field offices’ compliance with established security frameworks; maintains a state of readiness; responds to changes in physical security conditions; and coordinates with the UN security apparatus to safeguard the physical security of its employees and partners. 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 work plan, the Office of Internal Audit conducted an audit of humanitarian access management practices in WFP, covering the period from 1 January 2022 to 31 December 2023. In 2006, WFP developed the ‘Note on Humanitarian Access and Its Implications for WFP’, recognizing that rapid and unimpeded access to the affected population is a fundamental prerequisite for principled humanitarian assistance. Since then, WFP has continuously evolved its approach to implementing access management practices across the organization. However, humanitarian access is often limited by factors such as physical constraints and more complex conflict, insecurity or bureaucratic impediments, which can reduce the ability of WFP to deliver assistance effectively and without interference. The audit assessed the extent to which WFP has established effective processes across the organization to identify and manage humanitarian access challenges to minimize risks and enhance operational effectiveness. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.