Skip to main content

Internal Audit of WFP Operations in Lao People's Democratic Republic - September 2026

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Lao People's Democratic Republic. The audit focused on governance (including risk management and office organisational structure), programme planning and budgeting, needs assessment and targeting, identity management, accountability to affected populations, cooperating partners’ management, supply chain (including procurement and logistics) and monitoring. It also included tailored reviews of cash-based transfer, in-kind delivery, partnerships and finance. The audit covered the period from 1 January to 31 December 2025. During this period, WFP’s direct operational expenses in Lao PDR were USD 19.2 million, reaching approximately 332,000 beneficiaries.
Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.