Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Guatemala that focused on cash-based transfers, supply chain, budget management, cooperating partner management, and monitoring. Through nine activities across five strategic outcomes, the country strategic plan supports the Government of Guatemala in achieving sustainable, inclusive and equitable development by investing in resilience building as well as nutrition-specific and sensitive programmes and policies. 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 Mauritania that focused on beneficiary management, cash-based transfers, supply chain, monitoring, management of non-governmental organizations and budget management. The work of WFP in Mauritania, as defined in the Country Strategic Plan 2019–2023, aims to support the Government’s vision in achieving zero hunger and nutrition security to ensure coherence between relief, development and peacebuilding. WFP’s operations in Mauritania include the roll-out of a national adaptive social protection system; a long-term resilience approach; and an urgent humanitarian crisis, addressing malnutrition and providing assistance to refugees at the border with the Republic of Mali. 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 Yemen which focused on beneficiary management, cash-based transfers, supply chain, monitoring and a tailored review of the management of cooperating partners, access management, finance and resource management. Yemen continues to be divided into two main areas controlled by parallel authorities, which have sustained armed conflict for the last seven years. This political structure has fragmented the country into multiple zones held by various armed groups. The country’s economic crisis deepened in 2021 due to the protracted conflict, continued political instability and economic disintegration. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.