The audit team of the Department of External Control for the United Nations (SecexONU) responsible for auditing the United Nations Children's Fund (UNICEF), began the on-site audit phase. Mauricio Wanderley, Director of External Control of the Brazilian Federal Court of Accounts (TCU) at the United Nations Board of Auditors, and Tiago Dutra, Deputy Director, attended the opening meeting on October 8 in New York. Eduardo Favero, Secretary of External Control of the UN, also participated remotely."

The conducted audit is part of the TCU's mandate on the UN Board of Auditors and represents another step in the Courts’s international engagements. The work involves assessing internal controls related to financial aspects, with the goal of promoting efficiency, transparency, and proper use of UNICEF's resources.

To this end, the team will evaluate the accounting cycles of expenses, programs, inventory, budget, investments, salaries and benefits, fixed assets, revenues, and cash, identifying the risks associated with these processes and the respective controls established by the entity. The findings will support the planning of the audit of the financial statements prepared by UNICEF for the fiscal year 2024, scheduled for May 2025.

The audit team is composed of TCU auditors Tiago Modesto Carneiro Costa (coordinator), Márcio Fernando Sueth da Silva, Marcelo da Silva Sousa, and Luciana Rodrigues Tolentino; Court of Auditors of the Municipality of Rio de Janeiro (TCM-RJ) auditor Adriana Arinelli Fernandes Salgado; and Brazilian Office of the Comptroller General (CGU) auditor Etivaldo Rodrigues da Silva Júnior; overseen by the Director of SecexONU, Bruno Medeiros Papariello.

The meeting also included the participation of UNICEF Representative Diane Kepler, responsible for ensuring a robust system of internal controls, formulating and planning the organization's budget, and establishing systems to ensure the efficient and effective use of resources and the safeguarding of assets. Additionally, representatives from other departments within the organization, located in various countries, participated remotely.

UNICEF's mission is to protect children's rights, helping to meet their basic needs and expand their development opportunities. The organization works with partners in over 190 countries and territories to save children's lives, advocate for their rights, and help them reach their potential, from early childhood through adolescence.