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Audit Reports

Internal audit reports of the Office of the Inspector General are disclosed in accordance with the Oversight Reports Disclosure Policy approved by the Executive Board. The list below shows all reports that are disclosed to the public in line with this Policy.

Please note that the status of 'agreed actions' shown in the reports corresponds to the status at the time the report was issued.

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Internal Audit of Âé¶¹ÊÓÆµ Operations in Algeria - December 2025

Reference: AR-25-21

As part of its annual workplan, the Office of Internal Audit conducted an audit of Âé¶¹ÊÓÆµ operations in Algeria. The audit focused on the operational model set-up, partnerships, cooperating partner management, food safety and quality, monitoring and community feedback mechanisms; and included tailored reviews of strategic planning and performance, communication, cash-based transfers, procurement, logistics, budgeting and programming, finance, security and access, duty of care, diversity, equality and inclusion, and emergency preparedness and response. The audit covered the period from 1 January 2024 to 30 June 2025. During 2024, Âé¶¹ÊÓÆµ¡¯s direct operational expenses in Algeria were USD 19.5 million, reaching 133,762 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

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Internal Audit of Recruitment in Âé¶¹ÊÓÆµ ¨C Business Process Review - December 2025

Reference: AR-25-20

As part of its annual workplan, the Office of Internal Audit conducted an audit of Âé¶¹ÊÓÆµ¡¯s recruitment activities, covering the period from 1 January 2023 to 31 December 2024. The audit focused on efficiency, effectiveness, and compliance across recruitment activities for international professional and general service staff, both managed by Âé¶¹ÊÓÆµ¡¯s Talent Acquisition and Deployment Branch in global headquarters. Recruitment numbers declined sharply during the audit period, from 539 in 2022 to 183 in 2024. International professional staff recruitments dropped from 458 in 2022 to 108 in 2024, while general staff recruitments remained relatively stable, ranging between 71 and 81 annually. The audit reviewed a sample of 166 recruitments in the audit period and analysed 19 performance metrics across three lines of audit enquiry: efficiency, effectiveness, and compliance. The audit was conducted in the context of major organizational changes, including a structural redesign initiated in 2023 and a 40 percent funding reduction in 2025. Âé¶¹ÊÓÆµ first implemented a recruitment freeze at its headquarters and regional bureaux in October 2023, followed by a global recruitment freeze in 2025 with a planned workforce downsizing of up to 30 percent across all geographies and levels of the organization. The results of this audit should be read in the context of these organizational changes. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

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Internal Audit of Âé¶¹ÊÓÆµ Operations in the Syrian Arab Republic - December 2025

Reference: AR-25-19

As part of its annual workplan, the Office of Internal Audit conducted an audit of Âé¶¹ÊÓÆµ operations in the Syrian Arab Republic (hereafter referred to as Âé¶¹ÊÓÆµ Syria). The audit focused on governance, cooperating partner management, logistics, procurement, food safety and quality management, and accountability to affected populations. The audit included tailored reviews of targeting, identity management, delivery of in-kind assistance and monitoring. The audit covered the period from 1 January 2024 to 30 June 2025. During this period, Âé¶¹ÊÓÆµ¡¯s direct operational expenses in Syria amounted to USD 268 million, reaching approximately 3.6 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

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Privileges and immunities

Âé¶¹ÊÓÆµ internal audit reports are made publicly available in accordance with decisions of the Âé¶¹ÊÓÆµ Executive Board. Readers should understand that the publication of these reports does not constitute a waiver, express or implied, of Âé¶¹ÊÓÆµ's immunities as set out in the Convention on the Privileges and immunities of the United Nations, 1946, the Convention on the Privileges and immunities of the Specialized Agencies, 1947, customary international law, other relevant international or national agreements, or under domestic law.

Response to the queries

Âé¶¹ÊÓÆµ appreciates the public interest in internal audit reports. However, due to resource constraints, we will be unable to respond to individual questions regarding internal audit reports.