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'description' => '<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">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.</span></span></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Election</span></span></strong></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif""> </span></span></strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">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. </span></span></span></span><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Apart from India, others competing for the position were Auditors General of France, Congo, Ghana, Tunisia and United Kingdom.</span></span></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Note</span></span></strong></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"> T<span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">his 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.<strong> </strong></span></span></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">About External Auditor of WHO</span></span></strong></span></span></p>
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<li><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">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.</span></span></span></span></li>
<li><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Appointment/ Removal:</span></span></strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif""> He/she is appointed by and reports to WHA. It is independent of management of WHO and may be removed only by WHA. </span></span></span></span></li>
<li><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Tenure:</span></span></strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif""> The term of the External Auditor is four years. It can be extended by WHA by another four years.</span></span></span></span></li>
<li><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Responsibilities and terms of references: </span></span></strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">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.</span></span></span></span></li>
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'description' => '<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">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.</span></span></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Election</span></span></strong></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif""> </span></span></strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">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. </span></span></span></span><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Apart from India, others competing for the position were Auditors General of France, Congo, Ghana, Tunisia and United Kingdom.</span></span></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Note</span></span></strong></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"> T<span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">his 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.<strong> </strong></span></span></span></span></p>
<p style="margin-left:0in; margin-right:0in"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">About External Auditor of WHO</span></span></strong></span></span></p>
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<li><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">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.</span></span></span></span></li>
<li><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Appointment/ Removal:</span></span></strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif""> He/she is appointed by and reports to WHA. It is independent of management of WHO and may be removed only by WHA. </span></span></span></span></li>
<li><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Tenure:</span></span></strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif""> The term of the External Auditor is four years. It can be extended by WHA by another four years.</span></span></span></span></li>
<li><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">Responsibilities and terms of references: </span></span></strong><span style="font-size:9.0pt"><span style="font-family:"Quicksand","serif"">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.</span></span></span></span></li>
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