Audit Reports

As part of its annual work plan for 2012, the Office of Internal Audit conducted an audit of WFP Office of the Executive Director. The audit covered the activities of the Office from 1 January to 30 September 2012 and was carried out in headquarters. The audit, which took place from 19 November to 14 December 2012, took place in headquarters. The audit was carried out in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.

As part of its annual work plan for 2012, the Office of Internal Audit conducted an audit of WFP Operations in Libya. The audit covered the activities from 1 January 2011 to 30 June 2012 and included field visits to various locations in Libya, and a review of related corporate processes that impact across WFP. The scope of the audit covered WFP’s operations in Libya in the context of the regional response, for the period from 1 January 2011 to 30 August 2012. Where necessary, transactions and events pertaining to other periods were reviewed. The audit, which took place from 20 to 30 August 2012, included visits to various locations in Libya. The audit was carried out in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.

The inspection reviewed a sample of small country offices and has selected the Middle East, North Africa, Europe & Central Asia (ODC) region, as it has the largest presence of this type of offices, and interest in having such an inspection was voiced by the ODC Regional Bureau. The main questions to be answered are: Is WFP adequately represented, and if so Are Small Country Offices headed by national or junior international staff a model that can be followed?