Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted a follow-up review of the implementation of agreed actions from the March 2023 Internal Audit of WFP Operations in Guinea (AR/23/03) which was rated Unsatisfactory, i.e., internal controls, governance, and risk management practices were not adequately established and not functioning well. The audit report made five high-priority and one medium-priority observations with 14 related agreed actions which, except for one, were all due to be implemented by 31 October 2023. The review team conducted the fieldwork from 8 to 12 January 2024 in the Guinea Country Office. The country office committed resources and substantial efforts to address the agreed actions in 2023 and meet implementation timelines.

As part of its revised 2022 annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Guinea that focused on a defined set of controls for small-sized country offices, covering governance, beneficiary management, supply chain, budget management, non-governmental organization management and monitoring. The audit also performed a limited review of gender and diversity. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of ineffective/unsatisfactory.