Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP’s recruitment activities, covering the period from 1 January 2023 to 31 December 2024. The audit focused on efficiency, effectiveness, and compliance across recruitment activities for international professional and general service staff, both managed by WFP’s Talent Acquisition and Deployment Branch in global headquarters. Recruitment numbers declined sharply during the audit period, from 539 in 2022 to 183 in 2024. International professional staff recruitments dropped from 458 in 2022 to 108 in 2024, while general staff recruitments remained relatively stable, ranging between 71 and 81 annually. The audit reviewed a sample of 166 recruitments in the audit period and analysed 19 performance metrics across three lines of audit enquiry: efficiency, effectiveness, and compliance. The audit was conducted in the context of major organizational changes, including a structural redesign initiated in 2023 and a 40 percent funding reduction in 2025. WFP first implemented a recruitment freeze at its headquarters and regional bureaux in October 2023, followed by a global recruitment freeze in 2025 with a planned workforce downsizing of up to 30 percent across all geographies and levels of the organization. The results of this audit should be read in the context of these organizational changes. 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 workplan, the Office of Internal Audit conducted an audit of WFP operations in the Syrian Arab Republic (hereafter referred to as WFP Syria). The audit focused on governance, cooperating partner management, logistics, procurement, food safety and quality management, and accountability to affected populations. The audit included tailored reviews of targeting, identity management, delivery of in-kind assistance and monitoring. The audit covered the period from 1 January 2024 to 30 June 2025. During this period, WFP’s direct operational expenses in Syria amounted to USD 268 million, reaching approximately 3.6 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

The audit focused on full coverage of programme design and implementation. In addition, several process areas were covered partially, including strategic planning and performance, risk management and management oversight, external stakeholder relations management and communication, finance and accounting, assessment, beneficiary targeting and identity management, management of cooperating partners, monitoring activities, 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 in Zambia were USD 54 million, reaching approximately 1.8 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.