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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 Nigeria - February 2018

Reference: AR/18/03

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Nigeria that focused on the period 1 September 2016 to 30 September 2017. The audit team conducted the fieldwork from 13 to 30 November 2017 at the Country Office premises in Abuja and through onsite visits to Maiduguri Area Office, Damaturu Sub Office and Lagos port operations. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.

Internal Audit of WFP Operations in Nigeria - July 2021

Reference: AR-21-13

As defined in the Country Strategic Plan 2019–2022, WFP’s operations in Nigeria aim to assist populations in conflict-affected and hard-to-reach areas. The interventions range from unconditional food assistance, both in-kind food and cash-based transfers, to nutrition prevention and treatment support, and conditional assistance for resilience projects. Expenditure pertaining to the Country Strategic Plan from 1 January to 31 December 2020 amounted to USD 213 million. The audit focused on the country office’s implementation of the two activities under Strategic Outcome 1 of the Country Strategic Plan: “Internally displaced persons, returnees, refugees and local communities affected by crises in Nigeria are able to meet their basic food and nutrition needs during and in the aftermath of shocks”. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.

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.