Audit Reports

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP's operations in Lebanon that focused on beneficiary management, cash-based transfers, monitoring, supply chain and finance, covering the period from 1 January 2020 to 30 April 2021. As defined in the Country Strategic Plan 2018–2022, operations in Lebanon aim to respond to the needs of Syrian refugees and vulnerable Lebanese, and to strengthen country systems. Expenditure pertaining to the Country Strategic Plan from 1 January 2020 to 30 April 2021 amounted to USD 435 million. The audit focused on WFP's programme implementation under Strategic Outcomes 1 and 3 of the Country Strategic Plan, representing 95 percent of the plan’s expenditure in 2020. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.

The Office of Internal Audit conducted an audit of WFP’s operations in Somalia that focused on beneficiary management, cash-based transfers, supply chain, monitoring and finance, and which also incorporated tailored reviews of risk and fraud risk management, non-governmental organization partner management, budget management and stakeholder engagement. WFP’s work in Somalia assists shock and crisis-affected food and nutrition insecure people with food and cash-based transfers and provides logistics services to the humanitarian community. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of the WFP Information Network and Global Systems (WINGS) upgrade. WINGS seamlessly integrates several elements within WFP’s enterprise resource planning system (based on SAP software) to manage the organisation’s critical business functions, including procurement, supply chain, finance, travel and human resources. The upgrade to WINGS was prompted by the announcement of the end of technical support by the vendor of WFP’s SAP running version, and the associated need to move from an Oracle to a HANA database. The types of changes associated with a major upgrade such as this bring about significant risks of operational disruptions, compromised integrity of the migrated data, and/or gaps in IT security, automated and access controls. The audit concentrated on the following control areas, plus their associated risks and related mitigations:(i)project management and governance; (ii) training and awareness; (iii) integration and impact analysis, data conversion and data quality; (iv) access management; and (v) change management. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of effective / satisfactory.