On July 1st, representing the country, the Brazilian Federal Court of Accounts will take a seat on the United Nations (UN) Board of Auditors. At the Court, a team of almost 80 auditors, comprising both permanent and temporary staff, is fully prepared for the task, following months of training and preparation. Brazil was unanimously elected to fill the position currently held by Chile.   

TCU (SAI Brazil) will represent the country during a six-year term. The Board of Auditors conducts external audits on the UN's finances, funds, programs, and peacekeeping missions, providing recommendations to enhance governance and resource management.

The auditors anticipate extensive work in a new field: auditing international bodies, specifically the UN. "Our experienced team has undergone extensive training and qualification. This instills confidence in our ability to address and mitigate risks and quality issues in audits through numerous proactive measures,” stated Bruno Papariello, Director of the Department of External Control - UN (SecexONU). 

The team is currently in the initial phase of audit pre-planning, which involves studying the UN itself and the funds and programs to be audited. " The work already initiated by the teams will enable us to develop a comprehensive understanding of the subject in the coming months, laying the foundation for understanding the processes, risks, and controls within the audited entities," remarked Neemias de Souza, Coordinator of Control Actions at SecexONU.  

The first field work TCU teams will be those auditing the three peacekeeping missions: UNMIK in Kosovo, UNIFIL in Lebanon, and UNFICYP in Cyprus. 

The Training  

TCU auditors were able to engage directly with the UN team during training sessions and talks. On April 30, former UN Secretary Anjana Das delivered an online lecture on Brazil's challenges on the Board. The ambassador of the Ministry of Foreign Affairs (MRE), Councilor Gilda Motta, also spoke to the TCU auditors in an online meeting. Issues regarding the relationship between specific MRE sectors and the audited UN entities were discussed.  

The support from the Chilean audit team, which is part of the Board until July, was also essential for exchanging experiences and expertise. In addition to in-person training at the Serzedello Corrêa Capacity Development Institute (ISC) in March, several meetings were held between the teams. 

The Board's Executive Secretariat provided in-person training at the ISC in April when the team was able to deepen their knowledge of the topics they will be working on at the UN Board. These included the portfolio of agencies, programs, and funds that will be audited by the TCU, the workflow at the Board, technical issues such as applicable financial rules, internal controls, and the functioning of the UN, among others. In addition, an intensive three-month English program was developed for all the auditors who will be carrying out the audits at the UN.    

Training and certification in the International Public Sector Accounting Standards (IPSAS) are also among the various trainings offered. 

The Journey  

The Brazilian journey for a seat on the UN Board of Auditors officially began in August 2022, when Minister Bruno Dantas, acting as President of the TCU, delivered the formal expression of interest in TCU's candidacy for the UN Board of Auditors to the Ministry of Foreign Affairs (MRE). 

In the second half of last year, employees of the Brazilian Court of Accounts took part in exchange programs and technical meetings in Chile and France. The confirmation that Brazil would be part of the Board came in November. The TCU was then invited to participate as an observer in the UN Panel of External Auditors.   

Next steps 

In the coming months, there will be more training with the UN library team on documents and writing standards, specific training for peacekeeping missions, and also training for the Brazilian team on how to operate UN systems.