External audit
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Credits
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.
WHO’s External Auditor is the Comptroller and Auditor General of India. He was initially appointed for 2020–2023 and was reappointed for 2024–2027.
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 Seventy-second session of the World Health Assembly, the Comptroller and Auditor General of India was appointed External Auditor for WHO for 2020–2023. At the Seventy-sixth World Health Assembly, he was reappointed for a second term from 2024–2027. The Comptroller and Auditor General of India succeeded the Auditor General of the Republic of the Philippines who was appointed for two terms, from 2012–2019.
Reports of the External Auditor