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Audit Reports

Internal audit reports of the Office of the Inspector General are disclosed in accordance with the Oversight Reports Disclosure Policy approved by the Executive Board. The list below shows all reports that are disclosed to the public in line with this Policy.

Please note that the status of 'agreed actions' shown in the reports corresponds to the status at the time the report was issued.

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Internal Audit of WFP Operations in Cuba - August 2025

Reference: AR-25-08

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.

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Internal Audit of WFP Operations in Yemen - July 2025

Reference: AR-25-06

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.

Internal Audit of WFP Operations in Togo - July 2025

Reference: AR-25-07

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.

Privileges and immunities

WFP internal audit reports are made publicly available in accordance with decisions of the WFP Executive Board. Readers should understand that the publication of these reports does not constitute a waiver, express or implied, of WFP's immunities as set out in the Convention on the Privileges and immunities of the United Nations, 1946, the Convention on the Privileges and immunities of the Specialized Agencies, 1947, customary international law, other relevant international or national agreements, or under domestic law.

Response to the queries

WFP appreciates the public interest in internal audit reports. However, due to resource constraints, we will be unable to respond to individual questions regarding internal audit reports.