DÜNYA GIDA PROGRAMI (WFP) TARAFINDAN YAYINLANAN İÇ DENETİM RAPORLARINA DAİR BİR İÇERİK ANALİZİ

Uluslararası yardım kuruluşları, dünyadaki yoksulluğu azaltmak ve küresel ekonomik büyümeyi desteklemek için yardım kampanyaları düzenlemektedir. Bu kuruluşlardan biri olan Dünya Gıda Programı (WFP), dünyadaki açlık tehdidini sona erdirmeyi amaçlamaktadır. Çalışmanın amacı, önde gelen bir uluslararası yardım kuruluşu olan WFP'nin odaklandığı yardıma muhtaç ülkeleri ve yardım türlerini içeren iç denetim raporlarını içerik analizi yöntemi ile incelemektir. Çalışmada elde edilen sonuçlara göre, 2022 yılında WFP tarafından iç denetim yapılan ülkeler arasında risk sayısı en fazla olan ülke 10 risk ile Mozambik, risk sayısı en az olan ülke ise 4 risk ile Ürdün olmuştur. Çalışmanın bir diğer sonucu da Haiti'nin yüksek riskli gözlemlerin en fazla görüldüğü ülke olduğu olduğudur. Bunun dışında Guatemala, İran, Güney Sudan, Afganistan ve Moritanya'da gerçekleştirilen denetimlerde yüksek risk saptanmazken, diğer ülkelerde en az bir yüksek risk tespit edilmesi dikkat çekici bir diğer sonuçtur.

Anahtar Kelimeler:

İç Denetim, Dünya Gıda Programı, Uluslararası Yardım Kuruluşları

A CONTENT ANALYSIS OF INTERNAL AUDIT REPORTS PUBLISHED BY THE WORLD FOOD PROGRAMME (WFP)

International aid organizations organize aid campaigns to reduce poverty in the world and support global economic growth. One of these organizations, the World Food Programme (WFP), aims to end the threat of hunger in the world. The aim of the study was to analyze the internal audit reports containing the countries in need and aid types that WFP, a leading international aid organization, focuses on, using the content analysis method. According to the results obtained in the study, Mozambique with 10 risks was the country with the highest number of risks among the countries in which internal audit was conducted by WFP in 2022, and the country with the lowest number of risks was Jordan with 4 risks. Another result of the study was that Haiti is the country with the highest number of high-risk observations. Apart from this, while no high risk was detected in the audits carried out in Guatemala, Iran, South Sudan, Afghanistan and Mauritania, it was another remarkable result that at least one high risk was detected in other countries.

Keywords:

Internal Audit, World Food Programme, International Charities,

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