Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted a review of SCOPE In-Kind Rollout, focusing on: (i) the development and implementation of an enhanced functionality of the existing SCOPE IT solution (WFP’s digital platform to register beneficiaries, manage aid distribution, and track results) to meet operational needs; and (ii) IT application controls related to data integrity, accuracy, and authorization. The audit covered the period from 1 January 2023 to 30 November 2024 and was informed by the results of the internal audit of WFP operations in Ethiopia completed in the third quarter of 2025.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP’s Trust Fund Management, covering the period from 1 January 2024 to 30 June 2025. The audit focused on governance, risk management, programmatic and financial management, systems and tools, and reporting. As per the WFP audited annual financial statement in 2024, contribution revenue to trust funds totalled USD 174 million or 2 percent of WFP’s total annual contribution revenue of USD 9,795.2 million. Expenditure totalled USD 99 million. Trust funds are administered by the Chief Financial Officer Division, and their management involves cross-functional coordination, with responsibilities and accountabilities across global headquarters. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

As part of its annual workplan, the Office of Internal Audit conducted an audit of corridor management in WFP, covering the period from 1 January 2024 to 30 September 2025. The audit focused on governance and oversight, operational coordination and Integration, and budgeting and performance monitoring. According to the 2024 WFP audited annual accounts and the WFP Data Operations and Tracking System, WFP delivered 63 percent of the total food procured (approximately 1.9 million metric tons (mt) out of total of 2.9 million mt) through its corridors, with approximately 1.8 million metric tons procured via the Global Commodity Management Facility. Management of corridors, a critical element of WFP’s supply chain, involves the planning, coordination, and oversight of designated transport routes that enable the movement of food and humanitarian commodities across multiple countries, ensuring timely delivery to country operations under complex logistical, regulatory, and security conditions. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.