Audit Reports

As part of its annual work plan, the Office of Internal Audit conducted an audit of humanitarian access management practices in WFP, covering the period from 1 January 2022 to 31 December 2023. In 2006, WFP developed the ‘Note on Humanitarian Access and Its Implications for WFP’, recognizing that rapid and unimpeded access to the affected population is a fundamental prerequisite for principled humanitarian assistance. Since then, WFP has continuously evolved its approach to implementing access management practices across the organization. However, humanitarian access is often limited by factors such as physical constraints and more complex conflict, insecurity or bureaucratic impediments, which can reduce the ability of WFP to deliver assistance effectively and without interference. The audit assessed the extent to which WFP has established effective processes across the organization to identify and manage humanitarian access challenges to minimize risks and enhance operational effectiveness. 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 workplan, the Office of Internal Audit conducted an audit of WFP operations in El Salvador. The audit focused on risk management and management oversight, management of cooperating partners, and cash-based transfers. In addition, the audit carried out tailored reviews of external stakeholder relations management and communication, programme design and implementation of the country office’s crisis response activity, monitoring activities, and community feedback mechanisms. The audit covered the period from 1 January 2023 to 30 June 2024. Over this period, WFP expenses in El Salvador amounted to USD 14.8 million, and its operations reached approximately 521,000 beneficiaries. 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 work plan, the Office of Internal Audit conducted an audit of WFP's operations in Mali. The audit focused on risk management and oversight, assessment and beneficiary targeting, identity management, cooperating partner management, monitoring, community feedback mechanisms, cashbased transfers, and humanitarian access management. The audit covered the period from 1 January 2023 to 31 March 2024 during which WFP expenses in Mali were USD 120.0 million. The office reached approximately 2.4 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.