Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Ethiopia. The audit covered the period from 1 January to 31 December 2024 and the areas in the audit scope included: (i) risk management, assurance project and oversight; (ii) needs assessment and targeting; (iii) identity management; (iv) management of cooperating partners; (v) logistics; (vi) cash-based transfers; (vii) monitoring; (viii) community feedback mechanism; and (viii) security and access. In 2024, WFP direct operational expenses in Ethiopia, amounted to USD 420.0 million, and the office reached approximately 8.6 million beneficiaries, 57 percent through unconditional resource transfers as part of activity 1 (4.1 million people assisted) and activity 3 (801,000 refugees reached). Other programme areas included nutrition (2.9 million beneficiaries), school meals (528,000 beneficiaries), capacity strengthening and livelihoods. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Lebanon. The audit focused on governance, including strategic partnerships and performance, risk management and oversight; external relationships, partnerships and advocacy; and programme delivery from design and implementation, to monitoring and community feedback mechanisms. It included tailored reviews of other processes such as resource management, operations and gender equality in the workplace. In 2024, the Lebanon country office operated WFP’s largest cash-based transfer operation and contributed to strengthening national systems and frameworks, particularly in the area of social protection. The audit covered the period from 1 January 2024 to 31 March 2025. For the year 2024, WFP’s direct operational expenses in Lebanon amounted to USD 349 million, reaching approximately 2.3 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Namibia. The audit focused on organizational structure and staffing, risk management and oversight, programme design and implementation, procurement, resource management and monitoring. It also included tailored reviews of the strategic planning and performance and structured interviews with government counterparts, the Resident Coordinator, UN agencies and donors. The audit covered the period from 1 January 2024 to 31 March 2025. During this period, WFP’s direct operational expenses in Namibia were USD 2.3 million, reaching approximately 27,036 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.