Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the Democratic Republic of the Congo which focused on beneficiary management, cash-based transfers, supply chain and monitoring; plus, a tailored review of the management of non-governmental organizations, governance, and risk management. With four strategic outcomes, the 2021‒2024 Country Strategic Plan positions WFP in the Democratic Republic of the Congo as a key humanitarian contributor in achieving food and nutrition security, through key shifts that include a commitment to translating the triple‒nexus approach into stronger partnerships that support peace and development outcomes. The audit focused on strategic outcome 1: Conflict and crisis-affected men, women, boys, and girls from all ethnic groups are able to meet their food and nutrition requirements throughout the year. The audit reviewed the following three activities, under strategic outcome 1 which accounted for 82 percent of the total expenses during the audit period:(i) Provide gender-equitable and nutrition-sensitive essential needs assistance to conflict- and crisis-affected populations through direct assistance and enhanced inter-agency coordination. (ii) Treat moderate acute malnutrition among conflict- and crisis-affected populations. (iii) Prevent acute malnutrition among conflict- and crisis-affected populations. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Ukraine that focused on end-to-end delivery processes, including programme set-up and beneficiary management; programme implementation ‒ cash-based transfers; programme implementation ‒ in kind assistance; and monitoring and reporting processes, as part of the limited emergency operation. WFP’s work in Ukraine, as defined in the limited emergency operation (February‒December 2022) document, aimed to temporarily amplify the capacity of the in-country humanitarian system. Interventions included providing (a) immediate food assistance through a combination of cash-based transfers and in-kind modalities, and (b) logistics and telecommunications-related support, as well as other on-demand services to the humanitarian community. The nature of the emergency in Ukraine is complex and unprecedented in WFP. Before the conflict, Ukraine was a highly digitized, middle-income country with structured social security frameworks and tight data protection regulations. WFP had not had a permanent presence in the country since 2018. The situation is further challenging in that humanitarian access to non-government-controlled areas had not been granted (at the time of audit fieldwork). Based on the results of the audit work performed for the period in scope (March to September 2022) and given the programmatic set-up in place, the Office of Internal Audit reached an overall conclusion of some improvement needed.

As part of its revised 2022 annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Guinea that focused on a defined set of controls for small-sized country offices, covering governance, beneficiary management, supply chain, budget management, non-governmental organization management and monitoring. The audit also performed a limited review of gender and diversity. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of ineffective/unsatisfactory.