Evolution of the WFP Audit Committee
1984 – The AC was created as an entirely internal management committee. WFP was among the first United Nations organizations to establish such a committee, followed by UNESCO and UNFPA in 2004.
2004 – Following a proposal of the Executive Director, new terms of reference were approved by the Executive Board and the AC composition included five members: three external (including the Chairperson) and two internal.
2007 – For the first time, the AC was comprised entirely of external members, making WFP the first United Nations agency to have an AC with such composition.
2009 – The AC reporting line was revised to include both to the Executive Director and the Executive Board.
2010 – The mandate of the AC was reinforced to include advice to WFP management on evaluation of operational risks, assessments of audit programmes and consult on the appointments of the Inspector General, as well as Directors of Internal Audit and Inspections and Investigations.
2011 – The role of the Executive Board was enhanced to periodically review the terms of reference, nominate candidates for AC membership, and have the AC selection panel report its recommendations to the President of the Executive Board in addition to the Executive Director.
2017 – The Terms of Reference were revised to reflect, inter alia, WFP's strengthened oversight activities, including advice by the AC on the performance of the Inspector General and comments for consideration by the External Auditor in the independent determination of the External Auditor's work plan and reports.
The WFP AC has been acknowledged as a benchmark for implementing all the best practices recommended by the Good Governance in the Public Sector Framework, as outlined in the Special Report No 27/2016 of the European Court of Auditors:
Mr Amir Abdulla, WFP Deputy Executive Director, delivers a certificate of appreciation for Mr Rose and Ms Petruškevičiené
The AC also participates in the annual UN system oversight committees meeting at the UN Secretariat in New York.
Former Chair of the Audit Committee James Rose (fifth from the right), participates in the annual UN system oversight committees meeting in November 2016