Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of World Food Programme emergency operations in Sudan. The audit focused on: corporate emergency scale-up; organizational structure and human resources; risk management and oversight, including the global assurance project; security and access management; operational planning, delivery and performance management; targeting and identity management; cooperating partner management; logistics management; supply chain and delivery – contract and vendor management, budget and programming; monitoring, and community feedback mechanisms. Following the outbreak of conflict in Sudan in April 2023, WFP activated a corporate emergency scale-up in May 2023. In November 2023, it expanded the emergency response regionally to include South Sudan and Chad. The regional corporate scale-up emergency remains active through December 2025. In 2024, WFP reached 7.9 million beneficiaries, compared to 8.4 million in 2023, with direct operational expenses of USD 472.0 million, compared to USD 354.0 million in 2023. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

The audit focused on the crisis preparedness and response activity (Activity 1) of the country strategic plan 1 and covered the following process areas: strategic planning and performance; risk management and oversight; finance; programme design and implementation; monitoring activities; and community feedback mechanisms. The audit covered the period from 1 January to 31 December 2024. During this period, WFP’s direct operational expenses in Cuba were USD 8.2 million, reaching approximately 1.3 million beneficiaries. Based on the audit results, the Office of Internal Audit concluded that some improvement is needed.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Yemen. The audit focused on governance, programme implementation (beneficiary targeting, identity management, cooperating partner management and monitoring) and operations (food safety and quality, and cash-based transfers). It also performed tailored reviews of management oversight, external relations, budget and programming, human resources management, community feedback mechanisms, transport and logistics, procurement and other cross-cutting areas. The Yemen Country Office sustained its operations in a complex political and operational environment – its second-largest operation worldwide – successfully assisting 8.6 million people in 2024 through the distribution of 135,683 metric tons of food and USD 39.7 million in cash-based transfers. With large parts of the operation paused for much of the year, the country office navigated a specifically complex environment, with political interests, security issues, interference attempts and obstructions. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.