Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Colombia. The audit focused on governance, risk management, identity management and cooperating partner management. It also included tailored reviews of targeting, accountability to affected populations, cash-based transfers, monitoring, and partnerships management. The audit covered the period from 1 January to 31 December 2025. During this period, WFP’s direct operational expenses in Colombia amounted to USD 94 million, reaching approximately 645,000 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 operations in the Plurinational State of Bolivia (hereafter referred to as Bolivia). The audit focused on governance, risk management, targeting, identity management, cooperating partner management, procurement, cash-based transfers, monitoring, human resources management, and budgeting. It also included tailored reviews of accountability to affected populations, supply chain, partnerships, and management services. The audit covered the period from 1 January to 31 December 2025. During this period, WFP’s direct operational expenses in Bolivia were USD 3.3 million, reaching approximately 56,000 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 Employee Duty of Care and Inclusion in WFP. The audit focused on the scope of duty of care and inclusion,considerations regarding sustainable funding and the effectiveness of the risk and performance management as well as governance processes. The audit covered the period from 1 November 2023 to 15 December 2025 against a backdrop of increasingly dangerous operating environments for humanitarian workers driven by geopolitical instability and attacks on humanitarian principles. The volatile funding landscape has also impacted WFP’s ability to carry out work on duty of care aspects supporting employees in these environments. During the audit period, WFP implemented significant organisational changes, which had yet to settle. In WFP, employee duty of care is not new. WFP has in the past decade continued building on its practices to keep employees secure, healthy and safe. Efforts included the establishment of the Wellness Division in January 2016, inclusion of employee health, safety and security risk in WFP’s corporate risk register in June 2017, the provision of USD 68.4 million of additional funding between 2015 and 2025 and increased attention to inclusion since 2022. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement.