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Current Affairs

CAG Rajiv Mehrishi elected as External Auditor for WHO

Date: 04 June 2019 Tags: Appointments & Resignations

Comptroller and Auditor General of India (CAG) Rajiv Mehrishi was elected as external auditor of the World Health Organization (WHO) for four years from 2020 to 2023. He will take over from incumbent External Auditor of WHO, the Supreme Audit Insitution of Philippines.

Election

 It was held in the 72nd WHO Assembly in Geneva on May 23, 2019 where CAG Rajiv Mehrishi was elected with a majority (90 out of 162 votes) in the first round of voting itself.  Apart from India, others competing for the position were Auditors General of France, Congo, Ghana, Tunisia and United Kingdom.

Note

 This is second major international audit assignment for CAG this year following his selection to post of External Auditor of Rome based Food and Agriculture Organisation (FAO) earlier in March 2019. CAG of India is also currently on Board of Auditors of United Nations and Vice Chair of UN Panel of External Auditors.

About External Auditor of WHO

  • External Auditor performs oversight of WHO's operations, in particular, its financial risk management and in general, on efficacy of WHO’s internal control system.
  • Appointment/ Removal: He/she is appointed by and reports to WHA.  It is independent of management of WHO  and may be removed only by WHA.
  • Tenure: The term of the External Auditor is four years. It can be extended by WHA by another four years.
  • Responsibilities and terms of references: They are defined by WHO Financial Regulations. His/her activities may include (but are not limited to): (i) risk analysis (ii) review of internal controls (iii) compliance testing (iv) substantive analytical procedures (v) review of accounting journals and ledgers  (vi) verification of source documentation and  (vii) systems based audit.