Skip to main content

Internal Audit of selected WFP processes in Syria - February 2024

As part of its annual workplan, the Office of Internal Audit conducted an audit of selected WFP processes in Syria. The audit faced staffing constraints and fieldwork limitations due to the volatile security situation prevailing in the region, which led to the shortening of the on-site mission. Accordingly, the Office of Internal Audit adjusted the scope and the methodology of the audit, relying on remote testing. The areas in audit scope included: governance, beneficiary management, management of cooperating partners and monitoring activities.
The audit covered the period from 1 January 2022 to 30 June 2023. Over this period, WFP expenses amounted to USD 866 million. The country office reached six million beneficiaries in 2022 and the main transfer modality was in-kind delivery. The operational context in Syria remained complex and was further compounded by limited access to beneficiary data.
The internal audit report does not include an engagement level rating as the audit scope focused on a limited set of selected processes. The results of the audit highlighted that the internal controls for the processes included in the audit scope were generally established but needed improvements. Prompt management action is required to ensure that identified risks are adequately mitigated and to enable WFP in Syria to manage unprecedented funding constraints.