Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Somalia. The audit focused on full coverage of risk management, targeting, identity management, cooperating partner management, supply chain - logistics, delivery of cash-based transfer, and monitoring. In addition, the audit partially covered process areas such as operational planning, delivery and reporting, accountability to affected populations, and external partnerships. The audit period was from 1 January 2024 to 30 June 2025. In 2024 WFP assisted 5.5 million beneficiaries with direct operational expenses of USD 384 million. In 2025 it assisted 3.5 million beneficiaries with direct operational expenses of USD 266 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 Ghana. The audit focused on governance and risk management, targeting, identity management, accountability to affected populations, cooperating partner management, and monitoring and included tailored reviews of needs assessment, programme planning and budgeting, procurement, delivery (cash-based transfer and capacity strengthening), programmatic reporting, partnerships, human resources management, gender equality in the workplace, budgeting, and finance. The audit covered the period from 1 January 2025 to 31 December 2025. During this period, WFP’s direct operational expenses in Ghana were USD 16 million, reaching 298,753 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 Chad. The audit focused on governance, risk management, targeting, identity management, cooperating partners’ management, and monitoring. It also included tailored reviews of needs assessment, accountability to affected populations (protection and community feedback mechanisms), supply chain (procurement, logistics, food safety and quality), cash-based transfers, and gender-equality in the workplace. The audit covered the period from 1 January to 31 December 2025. During this period, WFP’s total expenditure in Chad was USD 291.5 million, reaching approximately 3.2 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.