As part of its annual workplan, the Office of Internal
Audit conducted an audit of WFP operations in Afghanistan
which focused on governance and risk management, programme
design and implementation, beneficiary identity
management, cash-based transfers, supply chain,
non-governmental organization partnerships, monitoring,
humanitarian access and security, and treasury and cash
management. With six strategic outcomes, the 2018‒2023
Country Strategic Plan positions WFP in Afghanistan to
offer key support to achieve zero hunger by 2030 in a
manner that contributes, wherever possible, to the
broader, longer-term transition to peace and development
in the country. During the audit period and until March
2023, WFP’s total operational costs amounted to
approximately USD 2.8 billion, with the country office
reaching more than 25 million beneficiaries. The audit
focused on strategic outcome 1: Vulnerable people in
Afghanistan are able to meet their food and nutrition
needs during and immediately after emergencies through
2022 and reviewed the following activities under strategic
outcome 1. Based on the results of the audit, the Office
of Internal Audit reached an overall conclusion of major
improvement needed.