10 Internal Control is a process designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance.
20 The WHO consistently seeks to strengthen the ways in which it achieves expected results, accountability and stewardship of its resources. This is achievable through the use of internal control, an integral part of managing the organization.
30 The WHO Internal Control Framework (ICF) was developed based on the COSO model of internal control. It sets out five inter-related components of internal control and eighteen principles that are required in order to have an integrated and effective internal control system. The five components include: i) Internal Environment; ii) Risk Assessment; iii) Control Activities; iv) Information and Communication; and v) Monitoring.
40 The main purpose of the Internal Control Framework is to provide reasonable assurance in achieving operational, reporting and compliance objectives; to deliver expected results; and, to effectively manage resources. It is designed to guide the development of policies, procedures and systems that could be applied to all levels of the Organization. It will support managers in assessing and enhancing the performance of their organization/area of responsibility.
50 Responsibility to implement the Internal Control Framework is a shared responsibility of all staff. Every individual within WHO has a role in effecting internal control. However, roles do vary in responsibility and level of involvement. Roles and responsibilities of each of the functions are clearly defined within the Internal Control Framework as well as the Manager’s Guide to Internal Control.
60 Internal control is applicable through the effective implementation of the Internal Control Framework and the use of the manager’s guide and self-assessment checklist.
