The audit team from the Department of External Control for the United Nations (SecexONU), responsible for auditing the United Nations Population Fund (UNFPA), began the on-site execution phase of the audit on September 25.

The fund's mission is to create a world where every pregnancy is wanted, every childbirth is safe, and every young person can achieve their potential. Currently, UNFPA works with partners in over 150 countries to provide access to a wide range of sexual and reproductive health services.

The opening meeting, held in New York, was attended by SecexONU team members Mauricio Wanderley, Tiago Dutra, Eduardo Fávero, and Maria Camila Dourado, with the last two participating remotely.

The Director of the Management Services Division, Iva Christian, was also present. She holds a position equivalent to that of the Secretary-General of Administration (Segedam) at the Brazilian Federal Court of Accounts (TCU), which oversees the institution's administrative activities. She is responsible for leading, managing, and coordinating the fund's financial management, which raises $1.5 billion annually and has $2.2 billion in assets, as well as the organization's key services, with approximately five thousand employees.

Also participating were representatives from the 12 departments that make up UNFPA, the Executive Board, and the departments of External Relations and Human Resources.

The audit team, led by TCU auditor Guilherme Roth, consists of Nathan Klassmann, Dennys Batista, Afonso Araújo, and Carolina da Silva from the State Court of Auditors of Goiás (TCE-GO). José Mario Silva from the Brazillian Office of the Comptroller General (CGU) also joined the team, which is overseen by SecexONU Director Alessandra Melo.

The audit is part of TCU's mandate in the UN Board of Auditors, representing another step in the Court's international cooperation. The objective is to assess internal controls related to financial aspects to ensure the fund's efficient, transparent, and proper use of resources.

To this end, the team will evaluate the accounting cycles of investments, supply chain, accounts payable, received contributions, fixed assets, and employee benefits, identifying the risks of these processes and the respective controls instituted by the entity.