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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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Internal Audit Report of WFP Operations in Tajikistan - September 2025

Reference: AR-25-10

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the Republic of Tajikistan. The audit focused on risk management and oversight, identity management, management of non-governmental organization partners, monitoring activities, community feedback mechanisms and cash-based transfers. It also included tailored reviews of external stakeholder relations management and communication, organizational/staffing structure, assessment and beneficiary targeting, transport and logistics, procurement, finance and management services. The audit covered the period from 1 January 2024 to 31 March 2025. During this period, WFP’s direct operational expenses in Tajikistan were USD 21.9 million, reaching approximately 670,700 beneficiaries in 2024 and 426,000 from January to March 2025. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

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Internal Audit of WFP Emergency Operations in Sudan - September 2025

Reference: AR-25-09

As part of its annual workplan, the Office of Internal Audit conducted an audit of World Food Programme emergency operations in Sudan. The audit focused on: corporate emergency scale-up; organizational structure and human resources; risk management and oversight, including the global assurance project; security and access management; operational planning, delivery and performance management; targeting and identity management; cooperating partner management; logistics management; supply chain and delivery – contract and vendor management, budget and programming; monitoring, and community feedback mechanisms. Following the outbreak of conflict in Sudan in April 2023, WFP activated a corporate emergency scale-up in May 2023. In November 2023, it expanded the emergency response regionally to include South Sudan and Chad. The regional corporate scale-up emergency remains active through December 2025. In 2024, WFP reached 7.9 million beneficiaries, compared to 8.4 million in 2023, with direct operational expenses of USD 472.0 million, compared to USD 354.0 million in 2023. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

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Internal Audit of WFP Operations in Cuba - August 2025

Reference: AR-25-08

The audit focused on the crisis preparedness and response activity (Activity 1) of the country strategic plan 1 and covered the following process areas: strategic planning and performance; risk management and oversight; finance; programme design and implementation; monitoring activities; and community feedback mechanisms. The audit covered the period from 1 January to 31 December 2024. During this period, WFP’s direct operational expenses in Cuba were USD 8.2 million, reaching approximately 1.3 million beneficiaries. Based on the audit results, the Office of Internal Audit concluded that some improvement is 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.