Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Egypt. The audit focused on organisational structure, risk management, targeting, identity management, cooperating partner management, cash-based transfers, procurement, and included tailored reviews of governance, programme implementation (including school feeding programme), accountability to affected populations, food safety and quality management, monitoring, and finance. The audit covered the period from 1 January 2025 to 31 March 2026. During this period, WFP’s direct operational expenses in Egypt were USD 61.2 million, reaching 986,401 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Zimbabwe. The audit focused on governance, risk management, cooperating partner management and procurement. It also included tailored reviews of needs assessment and targeting, identity management, accountability to affected populations, logistics, cash-based transfers and in-kind delivery, and monitoring. The audit covered the period from 1 January to 31 December 2025. During this period, WFP’s direct operational expenses in Zimbabwe were USD 39 million. 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 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.