Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of World Food Programme emergency operations in Sudan. The audit focused on: corporate emergency scale-up; organizational structure and human resources; risk management and oversight, including the global assurance project; security and access management; operational planning, delivery and performance management; targeting and identity management; cooperating partner management; logistics management; supply chain and delivery – contract and vendor management, budget and programming; monitoring, and community feedback mechanisms. Following the outbreak of conflict in Sudan in April 2023, WFP activated a corporate emergency scale-up in May 2023. In November 2023, it expanded the emergency response regionally to include South Sudan and Chad. The regional corporate scale-up emergency remains active through December 2025. In 2024, WFP reached 7.9 million beneficiaries, compared to 8.4 million in 2023, with direct operational expenses of USD 472.0 million, compared to USD 354.0 million in 2023. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Sudan that focused on the period 1 January 2018 to 28 February 2019. Expenditures in Sudan totalled USD 249 million in 2018, representing approximately 4 percent of WFP’s total direct expenses for that year. The audit team conducted the fieldwork in two phases: the first from 31 March to 12 April 2019 at the country office premises in Khartoum and through onsite visits to area/sub-offices in El Geneina, Zalingei, Nyala and Port Sudan; and the second, given political instability in Sudan, from WFP headquarters in Rome from 15 April to 2 May 2019. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.

As part of its annual work plan for 2016, the Office of Internal Audit conducted a Participatory Gender Audit of four WFP offices, namely the Human Resources Division, the Regional Bureau in Cairo, and the Country Offices in Jordan and Sudan. The gender audit was based on a participatory self-assessment methodology developed by the International Labour Organization.