Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

This work presents the broad lines of the action and evolution of the World Health Organization (WHO). It identifies some of the problems WHO has had to face in the past, and will have to confront in the future. It discusses in detail the historical origins, WHO's objectives and the evolution of its strategy and programmes. It reviews its structures as well as the problems raised by its decentralization. It examines the Organization's action in the field of technical cooperation and looks into several of WHO's more important past and present programmes. In its general conclusion, it attempts to envisage the future of the Organization. The present study is based essentially on the official documentation of the WHO, open and restricted. The strength of this book lies in the personal experience of the main author, a former WHO official, who has orientated the book's research in specific directions and has added some complementary information.