51.MR.KPI - WFP Compliance with Assurance Plans

C2629.MR42.K51 - LEVEL OF COMPLIANCE WITH ASSURANCE PLANS

KPI NAME

Level of compliance with expected coverage in the assurance workplan by audit risk entity level

NEW OR EXISTING KPI

Existing KPI

INDICATOR CODE

C2629.MR42.K51

RESPONSIBLE DIVISION

OIGA

MR OUTPUT

4.2. Audit, investigation and evaluation

PURPOSE

The purpose of this KPI is to measure the performance against OIG’s risk‑based assurance cycle. This cycle reflects OIG’s operational implementation of the Executive Board’s requirement for systematic, risk‑based oversight, as established in the WFP Accountability and Oversight Framework. It foresees auditing high-risk entities every two years; medium-risk entities every five years and low-risk entities every ten years

CALCULATION FORMULA

Result KPI = (Actual number of overdue high-, medium-, and low-risk auditable entities completed by year-end.) / ( Number of overdue high-, medium-, and low-risk auditable entities included in the annual assurance workplan (approved by the Executive Director after IOAC review and Executive Board input)) X100

CALCULATION STEPS

1. Calculate the number of overdue audit entities included in OIGA's assurance work plan

2. Calculate the number of overdue audit entities that were audited during the year

3. Apply the formula

DATA SOURCE

Data is available from WFP OIG Project Management Database

DATA COLLECTION METHOD

The data is collected by downloading from the OIG Project Management Database

AUTOMATION

Automated

BASELINE VALUE

87%

ASSUMPTIONS

• Resource Availability: Adequate staffing, budget, and technical resources are available to complete the planned audits within the reference year.

• Management Cooperation: Auditable entities provide timely access to data, documentation, and personnel required for audit completion.

• Scope Stability: The scope of audits remains consistent with the approved workplan; any changes (additions or removals) are minimal and documented.

LIMITATIONS

OIGA cannot influence or control the evolution of the risk landscape of the organization which directly impacts OIGA's ability to reach the planned threshold.

REVIEW FREQUENCY

Annual

QCPR INDICATOR

False

UN COMMON/ COMPLEMENTARY INDICATOR

True

IS THE KPI A UN COMMON OR COMPLEMENTARY INDICATOR

UN Complementary

CONTRIBUTING AGENCIES

UNDP, UNFPA, UNESCO, WHO, UN Secretariat

POINT OF CONTACT

wfp.performanceplanning@wfp.org