Audit Reports

The Regional Bureau for Western Africa provides direct support to 19 country offices in the region and calls on headquarters for additional support as needed. In alignment with the terms of reference issued in 2019, its responsibility is based on the following three pillars: i) strategic direction and guidance (positioning WFP in the region and supporting country offices); ii) technical support (including facilitating emergency preparedness and response); and iii) management oversight (including assessment of country office performance, risk and compliance). 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 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.