Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the Democratic Republic of Congo. The audit focused on governance, risk management and oversight, needs assessment and targeting, identity management, management of cooperating partners, monitoring activities, community feedback mechanism, transport and logistics, procurement, and cash-based transfers. The audit covered the period from 1 January 2024 to 30 June 2025. During this period, WFP’s direct operational expenses were USD 635 million1 in direct operational costs for 2024 and 2025, reaching approximately 5 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of unsatisfactory.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Central African Republic (hereafter referred to as CAR). The audit focused on risk management and oversight, beneficiary targeting, identity management, management of cooperating partners, cash-based transfers, supply chain, accountability to affected populations, monitoring, humanitarian access and security. It also included tailored reviews of governance, including budget and programming, organizational/staffing structure, human resources management, procurement, management services and finance. The audit covered the period from 1 January 2024 to 30 June 2025. During this period, WFP’s total expenditure in CAR was USD 129 million, reaching approximately 1.7 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 an audit of WFP’s Trust Fund Management, covering the period from 1 January 2024 to 30 June 2025. The audit focused on governance, risk management, programmatic and financial management, systems and tools, and reporting. As per the WFP audited annual financial statement in 2024, contribution revenue to trust funds totalled USD 174 million or 2 percent of WFP’s total annual contribution revenue of USD 9,795.2 million. Expenditure totalled USD 99 million. Trust funds are administered by the Chief Financial Officer Division, and their management involves cross-functional coordination, with responsibilities and accountabilities across global headquarters. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.