Â鶹ÊÓƵ

As part of its annual workplan, the Office of Internal Audit conducted an audit of Employee Duty of Care and Inclusion in Â鶹ÊÓƵ. The audit focused on the scope of duty of care and inclusion,considerations regarding sustainable funding and the effectiveness of the risk and performance management as well as governance processes. The audit covered the period from 1 November 2023 to 15 December 2025 against a backdrop of increasingly dangerous operating environments for humanitarian workers driven by geopolitical instability and attacks on humanitarian principles. The volatile funding landscape has also impacted Â鶹ÊÓƵ¡¯s ability to carry out work on duty of care aspects supporting employees in these environments. During the audit period, Â鶹ÊÓƵ implemented significant organisational changes, which had yet to settle. In Â鶹ÊÓƵ, employee duty of care is not new. Â鶹ÊÓƵ has in the past decade continued building on its practices to keep employees secure, healthy and safe. Efforts included the establishment of the Wellness Division in January 2016, inclusion of employee health, safety and security risk in Â鶹ÊÓƵ¡¯s corporate risk register in June 2017, the provision of USD 68.4 million of additional funding between 2015 and 2025 and increased attention to inclusion since 2022. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement.

As part of its annual workplan, the Office of Internal Audit conducted a review of SCOPE In-Kind Rollout, focusing on: (i) the development and implementation of an enhanced functionality of the existing SCOPE IT solution (Â鶹ÊÓƵ¡¯s digital platform to register beneficiaries, manage aid distribution, and track results) to meet operational needs; and (ii) IT application controls related to data integrity, accuracy, and authorization. The audit covered the period from 1 January 2023 to 30 November 2024 and was informed by the results of the internal audit of Â鶹ÊÓƵ operations in Ethiopia completed in the third quarter of 2025.

As part of its annual workplan, the Office of Internal Audit conducted an audit of Â鶹ÊÓƵ¡¯s Trust Fund Management, covering the period from 1 January 2024 to 30 June 2025. The audit focused on governance, risk management, programmatic and financial management, systems and tools, and reporting. As per the Â鶹ÊÓƵ audited annual financial statement in 2024, contribution revenue to trust funds totalled USD 174 million or 2 percent of Â鶹ÊÓƵ¡¯s total annual contribution revenue of USD 9,795.2 million. Expenditure totalled USD 99 million. Trust funds are administered by the Chief Financial Officer Division, and their management involves cross-functional coordination, with responsibilities and accountabilities across global headquarters. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.