About WHO


Internal audit

The Office of Internal Oversight Services (IOS) is responsible for internal audit, inspection, monitoring and evaluation of the adequacy and effectiveness of the Organization’s system of internal control, financial management and use of assets as well as investigation of misconduct and other irregular activities. All systems, processes, operations, functions and activities within the Organization are subject to IOS’s review, evaluation and oversight.

External audit

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. The External Auditor is appointed by and reports to the World Health Assembly (WHA). The term of the External Auditor is four years and can be extended by WHA by another four years.

Independent Expert Oversight Advisory Committee (IEOAC)

As an independent advisory committee established by the Executive Board of WHO, and reporting to the Programme, Budget and Administration Committee, the purpose of the Independent Expert Oversight Advisory Committee is to advise the Programme, Budget and Administration Committee, and, through it, the Executive Board, in fulfilling their oversight advisory responsibility and, upon request, to advise the Director-General on issues within its mandate.

Compliance, risk management and ethics

The Office of Compliance, Risk Management and Ethics (CRE) was established as part of the WHO reform. It is CRE's objective to pursue excellence at all levels of WHO in an effective, efficient, transparent and accountable way. Operational since January 2014, CRE's work is geared towards improving transparency and accountability through enhanced compliance, the development and management of a corporate risk framework, and improved focus and emphasis on ethical values.

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