Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Ghana. The audit focused on governance and risk management, targeting, identity management, accountability to affected populations, cooperating partner management, and monitoring and included tailored reviews of needs assessment, programme planning and budgeting, procurement, delivery (cash-based transfer and capacity strengthening), programmatic reporting, partnerships, human resources management, gender equality in the workplace, budgeting, and finance. The audit covered the period from 1 January 2025 to 31 December 2025. During this period, WFP’s direct operational expenses in Ghana were USD 16 million, reaching 298,753 beneficiaries. 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 Chad. The audit focused on governance, risk management, targeting, identity management, cooperating partners’ management, and monitoring. It also included tailored reviews of needs assessment, accountability to affected populations (protection and community feedback mechanisms), supply chain (procurement, logistics, food safety and quality), cash-based transfers, and gender-equality in the workplace. The audit covered the period from 1 January to 31 December 2025. During this period, WFP’s total expenditure in Chad was USD 291.5 million, reaching approximately 3.2 million beneficiaries. 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 review of SCOPE In-Kind Rollout, focusing on: (i) the development and implementation of an enhanced functionality of the existing SCOPE IT solution (WFP’s digital platform to register beneficiaries, manage aid distribution, and track results) to meet operational needs; and (ii) IT application controls related to data integrity, accuracy, and authorization. The audit covered the period from 1 January 2023 to 30 November 2024 and was informed by the results of the internal audit of WFP operations in Ethiopia completed in the third quarter of 2025.