WFP Audit Committee
The Audit Committee serves in an expert advisory capacity to assist the Executive Board and the Executive Director in exercising their governance responsibilities. The membership of the Audit Committee is wholly independent and external to the WFP Secretariat and the Board.
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FAO Finance Committee
The FAO Finance Committee is one of two financial advisory bodies to the WFP Executive Board. Its role is to provide guidance on financial matters to assist the Board in adequately exercising control over the financial administration of WFP.
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Advisory Committee on Administrative and Budgetary Questions
The Advisory Committee on Administrative and Budgetary Questions (ACABQ) is a subsidiary organ of the General Assembly based in New York and, like the FAO Finance Committee, provides guidance to the Board on financial matters.
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WFP External Auditor
The WFP External Auditor performs audits of WFP accounts and additional tasks requested by the Executive Board from time to time. The full scope of the work and the Terms of Reference of the WFP External Auditor are defined by the WFP Financial Regulations, under Chapter XIV and its Annex.
The External Auditor is appointed by the Executive Board through a competitive process and is the Auditor-General (or equivalent) of a State member. The Cour des comptes of France is the WFP External Auditor for the period 1 July 2016 to 30 June 2022. For reference, see: Decisions and Recommendations of the Second Regular Session of the Executive Board, 2015