Audit Reports

The audit focused on risk management and management oversight, programme design and implementation of selected activities, identity management and digital solutions, supply chain, programme monitoring and accountability to affected population. In addition, the audit carried out tailored reviews of cash-based transfers, non-governmental organization management, donor engagement and contribution management, humanitarian access management, and gender and diversity. In 2022, WFP assisted 1.8 million beneficiaries, including 1.2 million residents and 0.5 million internally displaced persons, by providing 90,594 metric tons of food and USD 83.3 million in cash transfers. Expenses incurred in 2022 amounted to USD 283.2 million. 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 a follow-up review of the implementation of agreed actions from the March 2023 Internal Audit of WFP Operations in Guinea (AR/23/03) which was rated Unsatisfactory, i.e., internal controls, governance, and risk management practices were not adequately established and not functioning well. The audit report made five high-priority and one medium-priority observations with 14 related agreed actions which, except for one, were all due to be implemented by 31 October 2023. The review team conducted the fieldwork from 8 to 12 January 2024 in the Guinea Country Office. The country office committed resources and substantial efforts to address the agreed actions in 2023 and meet implementation timelines.

As part of its annual workplan, the Office of Internal Audit conducted an audit of selected WFP processes in Syria. The audit faced staffing constraints and fieldwork limitations due to the volatile security situation prevailing in the region, which led to the shortening of the on-site mission. Accordingly, the Office of Internal Audit adjusted the scope and the methodology of the audit, relying on remote testing. The areas in audit scope included: governance, beneficiary management, management of cooperating partners and monitoring activities. The audit covered the period from 1 January 2022 to 30 June 2023. Over this period, WFP expenses amounted to USD 866 million. The country office reached six million beneficiaries in 2022 and the main transfer modality was in-kind delivery. The operational context in Syria remained complex and was further compounded by limited access to beneficiary data. The internal audit report does not include an engagement level rating as the audit scope focused on a limited set of selected processes. The results of the audit highlighted that the internal controls for the processes included in the audit scope were generally established but needed improvements. Prompt management action is required to ensure that identified risks are adequately mitigated and to enable WFP in Syria to manage unprecedented funding constraints.