Audit and Institutional Performance

We focus heavily on improving accountability, transparency, and operational efficiency, particularly concerning the implementation of recommendations, risk management, and the effectiveness of decentralized operations.

We examine the WHO’s institutional performance, in particular during COVID-19, focusing on governance processes, use of evidence, emergency powers, and accountability mechanisms.

1

Operational and Compliance Audits

Financial Management & Internal Controls: Auditing the effectiveness of financial controls, particularly in managing voluntary contributions and ensuring value for money in operations.

    2

    Institutional Performance & Accountability

    Performance Measurement: Developing better indicators to measure the impact of WHO’s work (e.g., assessing the "Triple Billion" targets).

    3

    Evaluating Audit Effectiveness

    Impact of Audit on Performance: Researching how audit findings (e.g., from the Office of Internal Oversight Services) directly contribute to improved organizational performance, rather than just compliance.

    4

    Implementation of Audit Recommendations

    Tracking and Effectiveness: Research into the speed and quality of implementation of both external and internal audit recommendations.

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