10 The responsibilities and terms of reference of the External Auditor are defined by WHO Financial Regulations. The External Auditor performs oversight of WHO's operations, in particular, its financial risk management and in general, on the efficacy of the Organization's internal control system.
20 The External Auditor is appointed by and reports to the WHA. the External Auditor is independent of management and may be removed only by the WHA. The term of the External Auditor is four years and can be extended by WHA by another four years.
30 The External Auditor is solely responsible for the conduct of the audit except for the purpose of making a local or special examination or for effecting economies of audit cost. In such cases the External Auditor may engage the services of any national Auditor-General (or equivalent title) or commercial public auditors of known repute or any other person or firm that, in the opinion of the External Auditor, is technically qualified.
40 The External Auditor conducts audits in conformity with the International Standards of Auditing, WHO's Financial Regulations and the additional terms of reference set out in the Annex to the Regulations.
50 The External Auditor expresses an opinion on WHO’s Financial Statements as to whether they present fairly the financial position of the Organization as at the end of the reporting period and on the results of the operations for this period. The External Auditor also expresses an opinion on the Organization’s compliance of financial transactions with the Financial Regulations and accounting policies.
60 The External Auditor's primary role is to submit a report to the WHA on the financial operations for the reporting period. The report may include observations on the efficiency of financial procedures, accounting system, transactions, internal controls, and, in general, the administration and management of the Organization. The External Auditor may also bring to the notice of the WHA cases of presumptive fraud, and improper or unsubstantiated expenditures.
70 The External Auditor is the sole judge as to the acceptance in whole or in part of certifications and representations by the Secretariat, and has free access at all convenient times to books, records and other documentation necessary for the performance of the external audit.
80 The External Auditor's activities may include but are not limited to the following:
- Risk analysis
- Review of internal controls
- Compliance testing
- Substantive analytical procedures
- Review of accounting journals and ledgers
- Verification of source documentation
- Systems based audit
90 As provided in the Financial Regulations and under the "single audit principle" the Organization shall only be audited by the External Auditor as appointed by the WHA. Any requests to the External Auditor for specific examinations or reports can only be made through the WHA. Any such requests or for any other audit activity by individual Member States or donors directly to the Organization would therefore not be consistent with the above-mentioned regulations and principle.
