In a meeting with the Executive Director of the United Nations Office on Drugs and Crime (UNODC), Ghada Waly, the Brazilian Federal Court of Accounts (TCU) presented its audit strategy, which stands out for its integration of financial and management audits and the implementation of audits in a hybrid format. The meeting, held on September 24 in New York, is part of a series of dialogues initiated with United Nations (UN) agencies currently being audited by the Brazilian delegation.

The Director of External Audit for the TCU at the UN Board of Auditors, Mauricio Wanderley, and the Deputy Director of External Audit at the Office of the Under-Secretary-General for Audit of International Organizations, Tiago Dutra, attended the meeting.

The UNODC Director expressed her support and recognition for the role of audits in enhancing transparency and accountability within the UN system. She emphasized the importance of this process, especially considering the global reach of UNODC, which operates expenditures in nearly 100 countries.

The work of the UN Board of Auditors is seen as a crucial step in ensuring stakeholders have a clear understanding of the allocation and use of resources, thereby strengthening confidence in the agency's work. The UNODC’s operations are mainly funded by donor contributions.

The joint effort between TCU and UNODC demonstrates how collaboration and oversight can lead to stronger and more effective governance. Both organizations aim not only to ensure financial integrity and operational efficiency but also to contribute to a positive and lasting impact in addressing significant global challenges.