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Audit Reports

Internal audit reports of the Office of the Inspector General are disclosed in accordance with the Oversight Reports Disclosure Policy approved by the Executive Board. The list below shows all reports that are disclosed to the public in line with this Policy.

Please note that the status of 'agreed actions' shown in the reports corresponds to the status at the time the report was issued.

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Internal Audit of WFP Operations in Guatemala - November 2022

Reference: AR-22-18

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Guatemala that focused on cash-based transfers, supply chain, budget management, cooperating partner management, and monitoring. Through nine activities across five strategic outcomes, the country strategic plan supports the Government of Guatemala in achieving sustainable, inclusive and equitable development by investing in resilience building as well as nutrition-specific and sensitive programmes and policies. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of ‘some improvement needed’.

Internal Audit Report of WFP's Management of Food Assistance for Assets - September 2017

Reference: AR/17/14

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s management of food assistance for assets. The audit covered the period from 1 January 2016 to 31 March 2017, and looked at events prior and subsequent to this period as required. The audit team conducted the fieldwork from 22 May to 16 June 2017.

Internal Audit of WFP's Country Capacity Strengthening AR-16-14 December 2016

Reference: AR/16/14

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s Country Capacity Strengthening activities. Focusing on the period 1 January 2015 to 31 July 2016, the audit reviewed specific interventions at country level in a sample of eight countries (Cuba, Gambia, Guatemala, Indonesia, Lao PDR, Rwanda, Tajikistan and Tanzania), then complemented with analysis at Headquarters and Regional Bureaux levels. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.

Privileges and immunities

WFP internal audit reports are made publicly available in accordance with decisions of the WFP Executive Board. Readers should understand that the publication of these reports does not constitute a waiver, express or implied, of WFP's immunities as set out in the Convention on the Privileges and immunities of the United Nations, 1946, the Convention on the Privileges and immunities of the Specialized Agencies, 1947, customary international law, other relevant international or national agreements, or under domestic law.

Response to the queries

WFP appreciates the public interest in internal audit reports. However, due to resource constraints, we will be unable to respond to individual questions regarding internal audit reports.