Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Yemen. The audit focused on governance, programme implementation (beneficiary targeting, identity management, cooperating partner management and monitoring) and operations (food safety and quality, and cash-based transfers). It also performed tailored reviews of management oversight, external relations, budget and programming, human resources management, community feedback mechanisms, transport and logistics, procurement and other cross-cutting areas. The Yemen Country Office sustained its operations in a complex political and operational environment – its second-largest operation worldwide – successfully assisting 8.6 million people in 2024 through the distribution of 135,683 metric tons of food and USD 39.7 million in cash-based transfers. With large parts of the operation paused for much of the year, the country office navigated a specifically complex environment, with political interests, security issues, interference attempts and obstructions. 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 Republic of Togo. The audit covered the period from 1 January 2024 to 31 March 2025 and focused on risk management and oversight; programme design and implementation covering beneficiary targeting, identity management and 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, and procurement. During the audit period, WFP’s direct operational expenses in Togo amounted to USD 7.8 million, reaching approximately 150,000 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 Philippines. The audit focused on risk management and management oversight, programme design and implementation, assessment and beneficiary targeting, identity management, monitoring activities, community feedback mechanisms, and procurement. The audit also carried out tailored reviews of finance and accounting, cooperating partner management and cash-based transfers. The audit covered the period from 1 January to 31 December 2024. During this period, WFP’s direct operational expenses in the Philippines were USD 13 million, reaching approximately 178,000 direct beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.