Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted a review of SCOPE In-Kind Rollout, focusing on: (i) the development and implementation of an enhanced functionality of the existing SCOPE IT solution (WFP’s digital platform to register beneficiaries, manage aid distribution, and track results) to meet operational needs; and (ii) IT application controls related to data integrity, accuracy, and authorization. The audit covered the period from 1 January 2023 to 30 November 2024 and was informed by the results of the internal audit of WFP operations in Ethiopia completed in the third quarter of 2025.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the Democratic Republic of Congo. The audit focused on governance, risk management and oversight, needs assessment and targeting, identity management, management of cooperating partners, monitoring activities, community feedback mechanism, transport and logistics, procurement, and cash-based transfers. The audit covered the period from 1 January 2024 to 30 June 2025. During this period, WFP’s direct operational expenses were USD 635 million1 in direct operational costs for 2024 and 2025, reaching approximately 5 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of unsatisfactory.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Central African Republic (hereafter referred to as CAR). The audit focused on risk management and oversight, beneficiary targeting, identity management, management of cooperating partners, cash-based transfers, supply chain, accountability to affected populations, monitoring, humanitarian access and security. It also included tailored reviews of governance, including budget and programming, organizational/staffing structure, human resources management, procurement, management services and finance. The audit covered the period from 1 January 2024 to 30 June 2025. During this period, WFP’s total expenditure in CAR was USD 129 million, reaching approximately 1.7 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.