Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Bangladesh that focused on key controls under priority focus areas informed by a risk-based approach. These areas included governance, programme management, non-governmental organization management, cash-based transfers, monitoring, budget management and security. The Country Strategic Plan for 2022–2026 is aligned with the United Nations Sustainable Development Cooperation Framework for Bangladesh and the Government of Bangladesh’s five-year plan. Through four strategic outcomes, the country strategic plan aims to strengthen country capacities, resilience-building programmes and, upon request by the government, respond to crises through the provision of food and nutrition assistance to affected people and through coordination and common services to humanitarian partners. The country office reached 1.7 million beneficiaries. The audit focused on strategic outcome 1: Populations affected by crisis in Bangladesh are able to meet basic food, nutrition and other essential needs during and after crises. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of Major improvement needed.

WFP’s work in Bangladesh aims to support the country in ending hunger and reducing malnutrition by 2030 through five strategic outcomes. Expenditure pertaining to the Country Strategic Plan from 1 January 2020 to 30 April 2021 amounted to USD 373 million. Interventions include support to the Government’s mother and child benefit programmes, cash, and food assistance (to refugees and host communities), livelihood and nutrition support, and capacity strengthening. The audit focused on the country office’s implementation of two activities under Strategic Outcome 2 of the Country Strategic Plan that accounted for 90 percent of total expenditure during the audit period. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Bangladesh that focused on the period 1 January 2016 to 30 June 2017. The audit team conducted the fieldwork from 12 to 30 August 2017 at the Country Office premises in Dhaka and through onsite visits to Cox’s Bazar and Khulna. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.