The Secretariat operates in an accountable, transparent, compliant and risk management-driven manner including through organizational learning and a culture of evaluation The Secretariat will continue to work towards a stronger culture of accountability, aiming to achieve best-in-class status for its accountability functions, including by implementing best practice policies and procedures that support robust tracking, monitoring, efficiency and transparency of all core business integrity operations, and by strengthening the relevant dimensions of WHO?s accountability and internal control frameworks.
The Secretariat will develop, implement and monitor deliverables as committed to in its implementation plan on reform for strengthening WHO?s budgetary, programmatic and financing governance (EB152/34). 
The Secretariat will continue to strengthen, promote and foster ethical principles as the basis of the work of WHO, improving its adherence to internal controls and its compliance with the regulatory framework, while also, in accordance with risk appetite, identifying and mitigating risks to the Organization?s objectives and mandate that could affect the Secretariat?s performance. 
Emphasis will be placed on the prevention of fraud and corruption risks, the strengthening of systems to protect against abusive conduct (i.e. harassment, discrimination and abuse of authority), sexual misconduct (incl., sexual exploitation, abuse, sexual harassment, or other forms of sexual violence) and the creation of a safe working environment that ensures that misconduct is readily reported without fear of retaliation.
The Secretariat will pursue WHO?s goals of ensuring zero tolerance for sexual misconduct as outlined in WHO?s Policy on Preventing and Addressing Sexual Misconduct and its Three-Years Strategy for 2023-2025. The Secretariat will focus on: 
strengthening the transparency and accountability of the Organization and its leadership; 
embedding a victim- and survivor-centred approach across the safeguarding cycle; 
institutionalizing safeguarding from sexual misconduct in all relevant policies, procedures, and practices; 
igniting and sustaining cultural change across the Organization;
prioritizing high-risk situations ? emergencies and other community-facing operations;
strengthening systems to identify and manage the risk of sexual misconduct; 
building capacity and expertise for preventing of and responding to sexual misconduct; 
fully implementing the end-to-end sexual misconduct incident management system; and
taking system-wide action with UN and humanitarian stakeholders, governments and civil society; and
developing and implementing systems for monitoring and evaluation and course correction.

The Secretariat will continue to enhance its capacity for audits and investigations, including the capacity to respond to audit observations at the country level, particularly in country offices based in challenging operating environments. 
In the context of the investigation of allegations of suspected misconduct, the Office of Internal Oversight will implement revised policies and procedures to reflect best-in-class practices and strengthen resources to improve the timeliness of the processing of cases and justice for those involved.
Furthermore, the evaluation policy (2018) will continue to inform evaluation functions, the strengthening of which will be guided by further mandates from the governing bodies. This will be guided by best-in-class studies and a framework for decentralized evaluations. The Secretariat will continue to participate in inter-agency evaluations in areas of shared substantive and strategic interest.
The Secretariat will continue to conduct due diligence and risk assessments in accordance with the Framework of Engagement with Non-State Actors, further strengthening the capacity of staff members to engage more while managing risks, including for sexual misconduct. Strengthened leadership, governance and advocacy for health