Audit Reports

The audit focused on a comprehensive review of six high-risk areas: (i) governance and risk management; (ii) programme design and implementation; (iii) identity management; (iv) non-governmental organization management; (v) monitoring; and (vi) cash-based transfers. In addition, the audit partially tested controls for six areas: (i) donor engagement; (ii) human resource transition; (iii) management services; (iv) supply chain management; (v) digital solutions and automation; and (vi) security and access management. Throughout the audit period, WFP operations were defined by an unprecedented scale-up of relief activities while responding to the threat of famine. The integrated food security phase classification for Somalia projected six million severely food-insecure people by June 2022. It also projected 322,000 people facing catastrophic outcomes by March 2023, triggering the risk of famine in various locations. WFP activated the corporate scale-up emergency phase in August 2022, which lasted for nine months and was deactivated in May 2023. The audit focused on two activities under strategic outcomes 1 and 2, which accounted for 92 percent of the total direct operational costs and 95 percent of beneficiary caseload during the audit period: (i) provide integrated food and nutritional assistance to crisis-affected people (activity 1); (ii) provide conditional and unconditional food and/or cash-based food assistance and nutrition-sensitive messaging to food-insecure people through reliable safety nets (activity 3). Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

The Office of Internal Audit conducted an audit of WFP’s operations in Somalia that focused on beneficiary management, cash-based transfers, supply chain, monitoring and finance, and which also incorporated tailored reviews of risk and fraud risk management, non-governmental organization partner management, budget management and stakeholder engagement. WFP’s work in Somalia assists shock and crisis-affected food and nutrition insecure people with food and cash-based transfers and provides logistics services to the humanitarian community. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Somalia that focused on the period from 1 January 2016 to 30 June 2017. The audit team conducted the fieldwork from 18 September to 6 October 2017 at the Liaison Office premises in Nairobi, Kenya, and through onsite visits to the Country Office in Mogadishu as well as Area and Sub-offices in Bosasso, Hargeisa and Berbera. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.