Financial Audit Teams Complete First Cycle of UN Audits

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Between April and May, the financial audit teams of the AuditaONU Project concluded the fieldwork phase of the final mission in the first cycle of audits of United Nations (UN) entities. Approximately 50 auditors from the Brazilian Federal Court of Accounts (TCU), the Office of the Comptroller General (CGU), and subnational audit courts took part in this final stage.

This initiative is part of the work conducted under the United Nations Board of Auditors (BoA), in which Brazil, represented by the TCU, serves as a member. Its objective is to assess the regularity of accounts, the efficient use of international public funds, and adherence to principles of good governance, integrity, and accountability.

In addition to financial audits, the first cycle also included performance audits, with the participation of auditors from different departments of the TCU.

“It was extremely rewarding to conclude this first cycle and hear from UN managers themselves multiple expressions of appreciation for the competence and professionalism of our teams. The upcoming delivery of the final reports will consolidate TCU’s role on the international stage — the result of the work of a highly qualified group of auditors. With technical rigor and a collaborative, forward-looking approach, TCU reaffirms Brazil’s commitment to good governance and the responsible management of international public resources,” said Maurício Wanderley, Deputy Secretary-General of the Secretariat for International Oversight (Adgeinter).

The final audit reports have already been drafted and are currently under review by the Audit Operations Committee (AOC) of the Board of Auditors, which includes representatives from Brazil, China, and France.

Key figures and highlights from this audit cycle:

• 9 UN entities audited.
• Around 50 auditors involved, representing 13 Brazilian oversight institutions, including TCU, CGU, and various state and municipal audit courts.
• Over USD 120 billion in assets audited, focusing on transparency, cost-effectiveness, and the appropriate use of international public funds.

The audits were conducted in the following UN organizations: UN Women; United Nations Children’s Fund (UNICEF); United Nations Office on Drugs and Crime (UNODC); United Nations Office at Vienna (UNOV); United Nations Population Fund (UNFPA); United Nations Joint Staff Pension Fund (UNJSPF); United Nations Institute for Training and Research (UNITAR); International Residual Mechanism for Criminal Tribunals (IRMCT); and United Nations University (UNU).

The audit teams, composed of professionals from across Brazil, were coordinated by a TCU team leader and supervisor.