Programme Policy Officer Assurance Coordinator CST II

The World Food Programme is the food assistance branch of the United Nations and the world’s largest humanitarian organization addressing hunger and promoting food security.

Programme Policy Officer Assurance Coordinator CST II

Assurance Objective

The objective is to provide management with reasonable, evidence-based assurance that material CP-related risks are identified and appropriately managed; key controls are suitably designed and operating as intended; compliance obligations are being met; significant findings are addressed within agreed timelines; and the Country Office maintains adequate evidence to demonstrate effective oversight to internal and external oversight bodies. The assignment will apply a risk-based approach, with assurance effort proportionate to risk exposure, funding and materiality, donor sensitivity, geographic and operational complexity, prior findings, control maturity and other relevant risk indicators.

Scope of Assurance

The assurance scope will cover CP-related governance, risk management, compliance and internal controls across the CP management lifecycle, including, as applicable:

• due diligence, capacity assessment and risk classification;

• partner selection and governance arrangements;

• financial and programme controls relevant to CP implementation;

• segregation of duties and approval controls;

• monitoring, spot checks, verification and supporting evidence;

• implementation of agreed risk mitigation measures and management actions;

• follow-up of audit, investigation, assurance and monitoring findings;

• data quality, record retention and audit trail adequacy;

• compliance with applicable WFP policies, procedures, CP management requirements and donor conditions; and

• emerging or systemic CP-related risks identified through data analysis, field work, management reporting or oversight activity.

The scope of individual reviews will be defined in an approved risk-based assurance work plan or review terms of reference. The coordinator will not provide assurance over matters for which the role has direct operational responsibility.

Key Accountabilities and Responsibilities

CP governance and internal controls

• Assess the design and operating effectiveness of key CP governance and internal control arrangements, using documented criteria and sufficient appropriate evidence.

• Identify control gaps, ineffective or inconsistently applied controls, segregation-of-duties weaknesses, recurring process failures and other control deficiencies.

• Assess whether identified controls address the relevant risks and whether control owners can demonstrate that controls operated during the period under review.

• Recommend practical corrective actions that address root causes and assignable control weaknesses.

Risk assessment and due diligence oversight

• Independently review CP due diligence, capacity assessments, risk ratings and mitigation measures for completeness, consistency, evidence and alignment with applicable requirements.

• Maintain a consolidated view of high-risk CP engagements within the assigned portfolio, including material risk exposures, mitigation status and overdue actions.

• Provide documented constructive challenge where risk assessments, ratings or mitigation plans are weak, incomplete, outdated or unsupported by evidence.

• Escalate material changes in CP risk exposure through established governance channels.

Risk-based assurance planning

• Develop and maintain a documented, risk-based CP assurance plan for the assigned Area Office portfolio, subject to management approval through established governance arrangements.

• Prioritize assurance activity using defined risk factors, including risk rating, funding/materiality, donor sensitivity, geography, operational complexity, prior audit or assurance history, control maturity and unresolved findings.

• Maintain sufficient assurance coverage of high-risk engagements and periodically reassess the plan in response to significant changes in risk exposure.

• Align CP assurance activities with the Country Office assurance plan, risk register, audit readiness priorities and relevant governance forums.

Assurance reviews, testing and independent verification

• Conduct assurance reviews, spot checks, walkthroughs, sample-based testing and independent verification for selected high-risk CP engagements or locations.

• Define the objective, scope, criteria, sampling approach, evidence requirements and review period for each assurance exercise.

• Assess evidence for relevance, reliability, completeness and traceability, and retain sufficient working papers to support conclusions.

• Document exceptions and control deficiencies clearly, including the condition observed, applicable criterion, risk/impact, root cause where established, supporting evidence and agreed management action.

• Prepare concise assurance reports with findings, risk implications, recommendations, responsible owners and agreed target dates.

Audit readiness and oversight follow-up

• Support preparedness for internal audits, external audits and CP-related oversight reviews by maintaining an up to-date evidence trail and status of material findings.

• Maintain a consolidated tracker of audit observations, assurance findings, investigation-related actions where applicable, spot-check findings and management actions.