Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the United Republic of Tanzania (hereafter referred to as Tanzania). The audit focused on risk management and oversight; programme design and implementation covering tailored reviews of assessment and beneficiary targeting, identity management and a full-scope review of management of non-governmental organization partners; monitoring activities; and community feedback mechanisms. It also included tailored reviews of the management of external stakeholder relations and communication, transport and logistics, procurement, and common services. The audit covered the period from 1 January to 31 December 2024. During this period, WFP’s direct operational expenses in Tanzania were USD 36 million, reaching approximately 533,000 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 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.

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.