Girish Chandra Murmu, the Comptroller and Auditor General (CAG) of India, has been re-elected as the external auditor of the World Health Organization (WHO) for a four-year term from 2024 to 2027. He previously held this position for a four-year term from 2019 to 2023.
The election took place on May 29th at the 76th World Health Assembly held in Geneva. During the voting process, Girish Chandra Murmu secured successful re-election in the first round itself, receiving 114 out of 156 votes.
Role of an External Auditor at the World Health Organization
The role of the external auditor of the World Health Organization (WHO) is to independently assess and evaluate the financial statements, financial operations, and management practices of the organization. As external auditors, their primary responsibility is to provide an objective and impartial assessment of the financial affairs of the WHO.
The external auditor conducts audits to ensure that the financial statements of the organization accurately represent its financial position, performance, and cash flows. They review the organization’s financial records, transactions, and internal controls to assess their compliance with relevant regulations and accounting standards.
In addition to financial audits, the external auditor may also perform performance audits to evaluate the efficiency and effectiveness of the organization’s programs, activities, and use of resources. This helps in identifying areas for improvement and ensuring that resources are utilized appropriately to achieve the organization’s objectives.
The external auditor plays a crucial role in promoting transparency, accountability, and good governance within the WHO. Their audits and reports provide valuable insights and recommendations for enhancing financial management practices, risk management, and overall organizational performance.
Significance of Murmu’s Re-election
The Comptroller and Auditor General (CAG) of India, Girish Chandra Murmu, personally attended the meeting and delivered a speech to the World Health Assembly following his re-election as the external auditor of the World Health Organization (WHO). In his address, Shri Murmu highlighted his vision for the role, focusing on process improvement, transparency, and a professional approach to achieve better outcomes.
The appointment of the CAG as the external auditor of WHO is a testament to its esteemed reputation within the international community, reflecting its professionalism, adherence to high standards, extensive global audit experience, and strong national credentials.
The CAG’s victory in the election was made possible thanks to the unwavering support and dedicated efforts of the Permanent Representative of India to The United Nations in Geneva, along with their officers and a specially selected team from the CAG. Their collective commitment and hard work contributed to this resounding achievement.
The CAG is the External Auditor of Other Organisations
The Comptroller and Auditor General (CAG) has been selected for another significant international audit assignment. Earlier this year, the CAG was appointed as the external auditor for the International Labour Organization (ILO) in Geneva from 2024 to 2027. This marks the second major international audit assignment for the CAG in 2023.
In addition to the ILO, the CAG holds the position of external auditor for several other esteemed organizations. These include the Food and Agriculture Organization (2020-2025), the International Atomic Energy Agency (2022-2027), the Organization for the Prohibition of Chemical Weapons (2021-2023), and the Inter-Parliamentary Union (2020-2022). These appointments demonstrate the CAG’s extensive involvement and contribution to international audits.
The CAG is an esteemed member of the United Nations (UN) Panel of External Auditors and holds key positions in various governing boards. They are a member of the Governing Boards of the International Organization of Supreme Audit Institutions (INTOSAI) and the Asian Organization of Supreme Audit Institutions (ASOSAI). Moreover, the CAG chairs the INTOSAI Knowledge Sharing Committee, the Working Group on IT Audit, and the Compliance Audit Sub-Committee, highlighting their leadership and expertise in the field.
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