Pursuant to an Executive Board decision of 10 November 2015, WFP External Audit was entrusted to the First President of the Cour des comptes of France for the period 1 July 2016 to 30 June 2022, in accordance with Article 14.1 of the WFP Financial Regulations.
The mandate given to the External Auditor covers both the audit of the financial statements and a review of the performance and regularity of the management of WFP.
The external auditor mandate consists in expressing every year an opinion and to issue a report on the financial statements of the organization (Article 14.1 of the Financial Regulations). Articles 14.4 and 14.5 of the Financial Regulations also state that “the External Auditor may make observations with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and in general the administration and management of WFP. The External Auditor shall be completely independent and solely responsible for the conduct of the audit.”
In line with the provisions of Article 14.3 of the Financial Regulations of the WFP, the External Auditor conducts his audits in accordance with International auditing standards (ISAs) and with the International Standards of Supreme Audit Institutions (ISSAI), and in accordance with the Additional Terms of Reference set out in the annex to the Financial Regulations.
The website of the WFP (World Food Programme)