Audit

Audit

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Audit is critical function to provide objective assurance on the integrity and credibility of the Organization. The independent examination of financial information ascertains the reliability of that information to increase stakeholders confidence in the reported financial statements. Auditors also make recommendations for improvements to controls and efficiency.

Audit is undertaken by both internal audit and external audit.  The requirements for both are outlined in the WHO Financial Regulations and Rules.

31 May 2020

Financial Regulations (refer to Regulation XIV and the Appendix)

Internal audit

Internal audits are conducted by WHO's Office of Internal Oversight Services (IOS), which mission is to provide independent and objective audit, investigation and advisory services designed to add value and improve the Organization's operations and to enhance the integrity and reputation of the Organization. The Office brings a systematic, disciplined approach to evaluating and improving the effectiveness of governance, risk management, and control processes.

All systems, processes, operations, functions and activities of the Organization can be subject to IOS review and oversight.

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Internal audits
Access reports and learn more about internal audit and advisory services.

External audit

WHO’s External Auditor is the Auditor General of India, appointed from 2020 to 2023.

The WHO External Auditor is the Auditor-General of a Member State appointed by and reporting to the Health Assembly.  The term of office is four years, and can be extended once, by the Health Assembly, for an additional four years.

The External Auditor obtains assurance to express an opinion on the annual Audited Financial Statements and issues an annual report on their review and findings to the Health Assembly.

The responsibilities and terms of reference of the External Auditors are defined by the WHO Financial Regulations (Regulation XIV and the Appendix to the Regulations).

At the 72nd session of the WHA, the Auditor General of India was appointed External Auditor for WHO from 2020 to 2023 and succeeded the Auditor General of the Republic of the Philippines who was appointed for two terms, from 2012 to 2019.

25 March 2019

Appointment of the External Auditor - A72/42