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Internal Audit of WFP Operations in Lebanon

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Lebanon. The audit focused on governance, including strategic partnerships and performance, risk management and oversight; external relationships, partnerships and advocacy; and programme delivery from design and implementation, to monitoring and community feedback mechanisms. It included tailored reviews of other processes such as resource management, operations and gender equality in the workplace. In 2024, the Lebanon country office operated WFP’s largest cash-based transfer operation and contributed to strengthening national systems and frameworks, particularly in the area of social protection. The audit covered the period from 1 January 2024 to 31 March 2025. For the year 2024, WFP’s
direct operational expenses in Lebanon amounted to USD 349 million, reaching approximately 2.3 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.