Audit is undertaken by both vai de bet:internal audit and external audit. The requirements for both are outlined in the WHO Financial Regulations and Rules.
The responsibilities and terms of reference of the External Auditors are defined by the vai de bet:WHO Financial Regulations (Regulation XIV🌟 and the Appendix to the Regulations).
At the 72nd session of the WHA, the Auditor General of India was appointed External Auditor for WHO from 2020 to 2023 and succeeded the Audito𒐪r General of the Republic of the Philippines who was appointed for two terms, from 2012 to 2019.