Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Sierra Leone that focused on a defined set of controls for small country offices covering governance, beneficiary management, cash-based transfers, supply chain, monitoring and non-governmental organization management. The audit also performed a limited review of fuel management as well as gender and diversity. The work of WFP in Sierra Leone, as defined through the six strategic outcomes of the Country Strategic Plan for 2020–2024, aims to provide life-saving assistance and nutrition to severely food-insecure people, support school feeding programs and smallholder farmers, strengthen capacity and improve the humanitarian response through the delivery of common services in-country. 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 the Information Technology Asset Management in WFP. The audit focused on governance, including risk management practices, life cycle management (from planning to disposal) and the mechanisms in place to safeguard these assets. WFP is implementing a decentralized asset management model with responsibilities in headquarters shared between the Management Services, Supply Chain and Technology Divisions, and the corresponding functional units in regional bureaux and country offices. Effective management through the asset lifecycle from acquisition to disposal is integral to WFP's accountability to safeguard the resources entrusted to the organization. Effective asset management should enhance the safety and security of assets; reduce the asset's monetary and environmental costs; optimize the use of the assets; and prevent loss or damage. Information technology assets carry particular risks and responsibilities as these assets are used to process organizational data, which needs to be safeguarded against loss, unauthorized access, or breaches. 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 information technology management and support in WFP country offices that focused on: governance and risk management, resources management, service delivery, and locally developed and procured systems. The Technology Division aims to weave digital technology into WFP’s core business activities to improve WFP programmes and operations in the field and empower those it serves, helping accelerate WFP’s journey to zero hunger. Adequate information technology resources, effective governance and risk management are fundamental to ensuring reliable information technology operations are delivered effectively and cost-efficiently. The audit focused on the adequacy and operating effectiveness of controls, governance mechanisms, and risk management frameworks related to information technology management within WFP country offices. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.