Audit Reports

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.

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.

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.