Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of selected WFP processes in Syria. The audit faced staffing constraints and fieldwork limitations due to the volatile security situation prevailing in the region, which led to the shortening of the on-site mission. Accordingly, the Office of Internal Audit adjusted the scope and the methodology of the audit, relying on remote testing. The areas in audit scope included: governance, beneficiary management, management of cooperating partners and monitoring activities. The audit covered the period from 1 January 2022 to 30 June 2023. Over this period, WFP expenses amounted to USD 866 million. The country office reached six million beneficiaries in 2022 and the main transfer modality was in-kind delivery. The operational context in Syria remained complex and was further compounded by limited access to beneficiary data. The internal audit report does not include an engagement level rating as the audit scope focused on a limited set of selected processes. The results of the audit highlighted that the internal controls for the processes included in the audit scope were generally established but needed improvements. Prompt management action is required to ensure that identified risks are adequately mitigated and to enable WFP in Syria to manage unprecedented funding constraints.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Syria that focused on the country office’s key processes: beneficiary management, cash-based transfers, supply chain, monitoring, and finance, and tailored reviews of the management of cooperating partners and humanitarian access. 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 implementation of general food assistance and livelihood activities in Syria that focused on the period from 1 November 2017 to 31 October 2018. The audit team conducted the fieldwork from 18 November to 7 December 2018 at the country office premises in Damascus, through onsite visits to field offices in Homs and Rural Damascus, and at WFP headquarters. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.