ÐÇ¿Õ´«Ã½

As part of its annual workplan, the Office of Internal Audit conducted an audit of corridor management in ÐÇ¿Õ´«Ã½, covering the period from 1 January 2024 to 30 September 2025. The audit focused on governance and oversight, operational coordination and Integration, and budgeting and performance monitoring. According to the 2024 ÐÇ¿Õ´«Ã½ audited annual accounts and the ÐÇ¿Õ´«Ã½ Data Operations and Tracking System, ÐÇ¿Õ´«Ã½ delivered 63 percent of the total food procured (approximately 1.9 million metric tons (mt) out of total of 2.9 million mt) through its corridors, with approximately 1.8 million metric tons procured via the Global Commodity Management Facility. Management of corridors, a critical element of ÐÇ¿Õ´«Ã½¡¯s supply chain, involves the planning, coordination, and oversight of designated transport routes that enable the movement of food and humanitarian commodities across multiple countries, ensuring timely delivery to country operations under complex logistical, regulatory, and security conditions. 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 ÐÇ¿Õ´«Ã½'s management of financial service providers, covering the period from 1 January 2023 to 30 June 2024. The audit focused on governance, risk management, financial sector and financial service provider assessments, and the onboarding of non-traditional financial service providers. During the audit period, ÐÇ¿Õ´«Ã½ delivered USD 3.9 billion in cash-based transfers: USD 2.7 billion of which was through financial service providers. Management of financial service providers involves cross-functional coordination, with responsibilities and accountabilities across headquarters, regional bureaux and country offices. 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 humanitarian access management practices in ÐÇ¿Õ´«Ã½, covering the period from 1 January 2022 to 31 December 2023. In 2006, ÐÇ¿Õ´«Ã½ developed the ¡®Note on Humanitarian Access and Its Implications for ÐÇ¿Õ´«Ã½¡¯, recognizing that rapid and unimpeded access to the affected population is a fundamental prerequisite for principled humanitarian assistance. Since then, ÐÇ¿Õ´«Ã½ 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 ÐÇ¿Õ´«Ã½ to deliver assistance effectively and without interference. The audit assessed the extent to which ÐÇ¿Õ´«Ã½ 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.