Tribunal de Contas da União
SecexONU Presents Results, Challenges, and Cultural Aspects of the Audit in Cyprus
Since 1964, the United Nations (UN) has been operating a peacekeeping mission in Cyprus, with its headquarters located in Nicosia. The primary goal of this mission is to mitigate conflicts between the Greek-Cypriot and Turkish-Cypriot communities residing on the island. The audit team from the Brazilian Federal Court of Accounts (TCU), having completed the mission's inaugural audit, recently made their way back to Brazil. The audit covered both the financial and managerial aspects of the mission, aiming to ensure efficiency, transparency, and proper use of resources in the UN peacekeeping operations.
The leader of the mission, Renata Carvalho, shared insights on the challenges of dealing with the division of the country, where only Turkey recognizes the northern part. " Despite the presence of airports in the northern region, entry through them is not possible due to the lack of immigration control in a territory that remains unrecognized," explained. Today, the capital of Cyprus stands as the sole city globally still divided by a wall.
Refugees
One of the key points of the audit, according to Renata Carvalho, was the visit to the refugee camp, located within the Buffer Zone – a small strip of demilitarized land created in 1974, after Turkey's invasion of the northern part of the country, dividing the capital, Nicosia, in half.
The audit team assessed the legality and financial impact of the Cyprus Peacekeeping Mission in assisting refugees from Lebanon and Syria, considering that this is not its specific mandate.
The auditors considered the on-site fieldwork to be crucial, as it was the primary method for collecting the audit findings observed during the inspection. They highlighted the significance of possessing strong interpersonal skills for ensuring the audit progresses smoothly. Auditor Robson dos Santos, a member of the audit team, shared his insights, stating, "Adopting an approach towards the auditee that is characterized by humility rather than arrogance is of paramount importance. The presumption of holding a universal solution can significantly undermine the process leading to the deterioration of trust," evaluated auditor Robson dos Santos.
The audit team included supervisor Lucas Ferreira, coordinator Renata Carvalho, as well as Luiza Machado, Regivalder da Silva, Robson dos Santos, and Vinícius de Alencar. The United Nations Peacekeeping Force in Cyprus (UNFICYP) is part of TCU's mandate in the UN Board of Auditors and marks another important step in the Court's international cooperation efforts.
The meeting to discuss the results was attended by the Secretary-General for External Control, Ana Paula Sampaio, the Secretary and Deputy Secretary for External Control for the UN, Eduardo Fávero and Maria Camila de Ávila Dourado, and the Deputy Director of External Audit at the Deputy Secretariat-General for Auditing International Organizations, Tiago Dutra.