Audit Reports

As part of its annual workplan, the Office of Internal Audit audited digital advisory and solution services (DASS) project management in WFP. WFP country offices see digital support to national systems as a critical pathway to achieve country strategic plan outcomes and contribute to broader national and global goals. In recent years, WFP received requests to provide digital technology support to host governments,including national social safety and assistance programmes. As of July 2023, the Technology and Programme Humanitarian and Development Divisions reported approximately 180 ongoing or closed projects to provide or support the development of technology capabilities in all six WFP regions. This level of engagement indicates a great need for digitalization and technological innovation in digital assistance services and provides an opportunity for WFP to support the changing lives agenda of national governments. The present audit assessed the extent to which management has established project management governance, processes and controls for the effective delivery of digital advisory and solution services to governments. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of major improvement needed.

The BUSBE project aimed to revisit the management of funding sources in WFP and determine how best to appropriately align funding to activities in regional bureaux, country offices and headquarters divisions. Through a bottom-up approach, the project aimed to deliver recommendations for planning and budget teams to align funding with operational priorities in a consistent and efficient manner. In addition, it was intended that better allocation of funding sources for activities would bring transparency and improve accountability to stakeholders. Based on the results of the audit, and with consideration to this being an ongoing project, the Office of Internal Audit has assigned two ratings to distinguish: (1) the relevance of the project and its initial design (vision) requiring some improvements; and (2) its project management and implementation demanding major improvements to ensure the project maintains its momentum and continues to be relevant, coherent and provides the outcomes envisaged initially.

The United Nations Organizational Resilience Management System, the emergency management framework for the United Nations system, is an integral element of WFP’s Business Continuity Management, providing an integrated framework for building and maintaining WFP’s organizational resilience. Business Continuity Management includes measures to reduce WFP’s vulnerability and improve the organization’s capacity to manage crises and critical incidents. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.