Appendix
ADDITIONAL TERMS
OF REFERENCE GOVERNING THE EXTERNAL AUDIT
OF THE WORLD HEALTH ORGANIZATION
1. The External Auditor(s) shall perform such audit of the accounts of the World Health Organization,
including all Trust Funds and special accounts, as deemed necessary in order to satisfy
himself/herself/themselves:
(a) that the financial statements are in accord with the books and records of the Organization;
(b) that the financial transactions reflected in the statements have been in accordance with the
rules and regulations, the budgetary provisions, and other applicable directives;
(c) that the securities and moneys on deposit and on hand have been verified by the certificates
received direct from the Organization’s depositaries or by actual count;
(d) that the internal controls, including the internal audit, are adequate in the light of the extent of
reliance placed thereon;
(e) that procedures satisfactory to the External Auditor(s) have been applied to the recording of
all assets, liabilities, surpluses and deficits.
2. The External Auditor(s) shall be the sole judge as to the acceptance in whole or in part of
certifications and representations by the Secretariat and may proceed to such detailed examination
and verification as he/she/they choose(s) of all financial records including those relating to supplies
and equipment.
3. The External Auditor(s) and staff shall have free access at all convenient times to all books, records
and other documentation which are, in the opinion of the External Auditor(s), necessary for the
performance of the audit. Information classified as privileged and which the Secretariat agrees is
required by the External Auditor(s) for the purposes of the audit, and information classified as
confidential, shall be made available on application. The External Auditor(s) and staff shall respect
the privileged and confidential nature of any information so classified which has been made available
and shall not make use of it except in direct connection with the performance of the audit. The
External Auditor(s) may draw the attention of the Health Assembly to any denial of information
classified as privileged which, in his/her/their opinion, was required for the purpose of the audit.
4. The External Auditor(s) shall have no power to disallow items in the accounts but shall draw to
the attention of the Director-General for appropriate action any transaction that creates doubt as to
legality or propriety. Audit objections, to these or any other transactions, arising during the
examination of the accounts shall be immediately communicated to the Director-General.
5. The External Auditor(s) shall express and sign an opinion on the financial statements of the
Organization. The opinion shall include the following basic elements:
(a) identification of the financial statements audited;
(b) a reference to the responsibility of the entity’s management and responsibility of the External
Auditor(s);
(c) a reference to the audit standards followed;
(d) a description of the work performed;
(e) an expression of opinion on the financial statements as to whether:
(i) the financial statements present fairly the financial position as at the end of the period and
the results of the operations for the period;
(ii) the financial statements were prepared in accordance with the stated accounting policies;
(iii) the accounting policies were applied on a basis consistent with that of the preceding
financial period;
(f) an expression of opinion on the compliance of transactions with the Financial Regulations and
legislative authority;
(g) the date of the opinion;
(h) the External Auditor’s(s’) name and position;
(i) the place where the report has been signed;
(j) should it be necessary, a reference to the report of the External Auditor(s) on the financial statements.