Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Afghanistan which focused on governance and risk management, programme design and implementation, beneficiary identity management, cash-based transfers, supply chain, non-governmental organization partnerships, monitoring, humanitarian access and security, and treasury and cash management. With six strategic outcomes, the 2018‒2023 Country Strategic Plan positions WFP in Afghanistan to offer key support to achieve zero hunger by 2030 in a manner that contributes, wherever possible, to the broader, longer-term transition to peace and development in the country. During the audit period and until March 2023, WFP’s total operational costs amounted to approximately USD 2.8 billion, with the country office reaching more than 25 million beneficiaries. The audit focused on strategic outcome 1: Vulnerable people in Afghanistan are able to meet their food and nutrition needs during and immediately after emergencies through 2022 and reviewed the following activities under strategic outcome 1. 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 work plan, the Office of Internal Audit conducted an audit of Financial Service Providers for Cash-Based Transfers. The audit covered the period from 1 October 2015 to 30 September 2016 and looked at events prior and subsequent to this period as required. The audit team conducted the fieldwork from 21 November to 16 December 2016. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.

''Third-party” refers to any individual or organization external to WFP that interacts with WFP’s information assets including applications, services, infrastructure or data. Third-party includes, but is not limited to, technology service providers, programme implementation partners and strategic digital partners. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory/major improvement needed.