Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Timor-Leste. The audit focused on governance, risk management, programme planning and budget management, targeting, procurement, and monitoring. It also included tailored reviews of office organisational structure, identity management, accountability to affected populations, partnerships, and finance. The audit covered the period from 1 January 2025 to 31 December 2025. During this period, WFP’s direct operational expenses were USD 1.6 million, reaching approximately 8,400 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed. The assessed governance arrangements, risk management, and controls were generally established and functioning well but needed improvement to provide reasonable assurance that the objectives of the audited entity/area should be achieved. Issues identified by the audit were unlikely to significantly affect the achievement of the objectives of the audited entity/area. Management action is recommended to ensure that identified risks are adequately mitigated.