Audit Reports

Internal audit reports of the Office of the Inspector General are disclosed in accordance with the Oversight Reports Disclosure Policy approved by the Executive Board. The list below shows all reports that are disclosed to the public in line with this Policy.

Please note that the status of 'agreed actions' shown in the reports corresponds to the status at the time the report was issued.

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14 March 2025

Internal Audit of WFP’s Financial Service Provider Management - February 2025

Reference: AR-25-03

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP's management of financial service providers, covering the period from 1 January 2023 to 30 June 2024. The audit focused on governance, risk management, financial sector and financial service provider assessments, and the onboarding of non-traditional financial service providers. During the audit period, WFP delivered USD 3.9 billion in cash-based transfers: USD 2.7 billion of which was through financial service providers. Management of financial service providers involves cross-functional coordination, with responsibilities and accountabilities across headquarters, regional bureaux and country offices. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

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6 March 2025

Internal Audit of WFP Operations in Mozambique- February 2025

Reference: AR-25-02

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Mozambique. The audit covered the period from 1 January 2023 to 30 June 2024 and the areas in the audit scope included: (i) risk management, global assurance project and oversight; (ii) need assessment and targeting; (iii) identity management; (iv) management of non-governmental organizations; (v) cash-based transfers; (vi) procurement; (vii) monitoring; and (viii) community feedback mechanism. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

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3 March 2025

Internal Audit of WFP Operations in Ukraine - January 2025

Reference: AR-25-01

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Ukraine. The audit focused on programme design and implementation, and management of cooperating partners. It also included tailored reviews of risk management and oversight, management of external stakeholder relations and communication, budgeting and programming, transport and logistics, and procurement. The audit covered the period from 1 January 2023 to 30 June 2024. In 2023, WFP’s direct operational expenses in Ukraine were USD 497 million, reaching approximately 4.5 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

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Privileges and immunities

WFP internal audit reports are made publicly available in accordance with decisions of the WFP Executive Board. Readers should understand that the publication of these reports does not constitute a waiver, express or implied, of WFP's immunities as set out in the Convention on the Privileges and immunities of the United Nations, 1946, the Convention on the Privileges and immunities of the Specialized Agencies, 1947, customary international law, other relevant international or national agreements, or under domestic law.

Response to the queries

WFP appreciates the public interest in internal audit reports. However, due to resource constraints, we will be unable to respond to individual questions regarding internal audit reports.

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