Brazilian Auditors asses Human Resources Management at UN Women
Audit conducted in New York examined the efficiency of recruitment processes and the organization's financial sustainability, which allocates nearly half of its budget with personnel costs.
By Secom / Serint
At the end of 2025, a team of Brazilian auditors from the AuditaONU project carried out an audit of human resources management at UN Women in New York. The review examined the effectiveness and efficiency of the organization's processes for recruitment, selection, retention, training, development, and performance management. It also assessed compliance with internal policies and the organization's ability to hire in a timely manner and retain qualified staff.
The topic is particularly significant. In 2024, personnel costs accounted for 49.5% of the organization's total expenditure. At the same time, revenues declined by 15.9%, raising concerns about financial sustainability.
Weaknesses in recruitment and performance evaluation, especially at the country-office level, have been identified as risks in previous audits conducted both within the UN system and by internal oversight bodies. These issues can delay program delivery and, in some cases, lead donors to suspend funding, as observed throughout 2024.
The audit was structured around four main areas:
- Recruitment, selection, and retention;
- Training and development;
- Performance management;
- Workforce sustainability.
The work made use of artificial intelligence tools to analyze and organize documentation, alongside internal dashboards that consolidated previous UN recommendations.
A Collaborative Approach
One of the distinguishing features of the audit was its approach. Rather than relying solely on a formal review model, the team emphasized dialogue and the joint development of solutions, following the methodology adopted by the United Nations Board of Auditors. Recommendations were discussed with UN Women's management and tailored to the organization's operational context, significantly increasing the likelihood of implementation.
The institutional context also presented additional challenges. The audit took place during a period of global restructuring known as Pivot to the Field, which involves shifting strategic functions to Bonn, Germany, and Nairobi, Kenya. In this environment, the team balanced technical rigor with an understanding of the constraints and transformations under way.
About UN Women
UN Women is the United Nations entity dedicated to advancing gender equality and empowering women and girls worldwide. Established to accelerate progress in this agenda, the organization supports governments and institutions in designing public policies, strengthening institutional capacity, and implementing programs aimed at reducing inequalities.
The audit was conducted by Brazilian Federal Court of Accounts (TCU) auditors Cláudia Gonçalves Mancebo, Deputy Head of the Department for People Management; Carolina Oliveira da Silva, from the Department for Auditing United Nations Operations; Helena Magalhães Mian, Director of Oversight and Planning in the Audit of Electrical Operations; and advisor Milena de Oliveira Marchão, also a member of the Brazilian supreme audit institution.
The work also drew on the support of the SecexONU team, led by Camila Rita Fernandes Borges, coordinator of financial audits at UN Women, and overseen by Lucas Oliveira Gomes Ferreira, supervisor responsible for auditing related financial operations.
UN Board of Auditors
In July 2024, Brazil, represented by the Brazilian Federal Court of Accounts, began its term on the United Nations Board of Auditors. Alongside the
Supreme Audit Institutions of France and China, the TCU conducts external audits of the UN's finances, including its funds, programs, and peacekeeping operations. The work also involves issuing recommendations to strengthen governance and resource management.
In addition to UNICEF, Brazil audits the following UN entities: UN Women, the United Nations Population Fund (UNFPA), the United Nations Institute for Training and Research (UNITAR), the United Nations University (UNU), the United Nations Joint Staff Pension Fund (UNJSPF), the United Nations Office at Vienna (UNOV), the United Nations Office on Drugs and Crime (UNODC), the International Residual Mechanism for Criminal Tribunals (IRMCT), and peacekeeping missions in Lebanon (UNIFIL), Cyprus (UNFICYP), and Kosovo (UNMIK).
Read also: SecexONU presents audit results to the United Nations Population Fund Oversight Committee