How Auditing UN Women agency Strengthens TCU’s International Presence

The consistency of accounting information and the regularity of financial statements are central elements in the audits carried out by the Department for Auditing United Nations Operations (SecexONU). Nevertheless, attention to governance and accountability principles often encounters complex norms and dynamic institutional frameworks that require not only technical expertise but also cultural sensitivity and negotiation skills.

In interview, Auditor Camila Rita Fernandes Borges, leader of the financial audit team at the United Nations agency for gender equality and women's empowerment (UN Women), shares behind-the-scenes insights, reflections, and lessons that can inspire oversight practices not only at the Brazilian Federal Court of Accounts (TCU) but also in other public institutions. Leading the TCU audit team, she reveals how the mission reinforced TCU’s international role and brought new perspectives on dialogue and collaboration in highly complex audits.  

How does auditing UN agencies strengthen TCU’s presence on the international scenario?

 I would say it reinforces not only the international role of the TCU but also that of Brazil. Most of the team consisted of experienced auditors from the Office of the Comptroller General (CGU) and State and Municipal Courts of Audit bringing a wealth of expertise and technical contributions that proved to be essential. 

Mastery of international auditing and accounting standards, combined with complementary expertise among professionals, enabled a swift, consistent, and accurate understanding of the audited agency, a fact immediately recognized by UN representatives themselves.

At one point, we received a remark that left a lasting impression: “You truly understand what you’re doing and what you aim to achieve. In just one year, you’ve grasped aspects of the agency that some take years to comprehend.”

We see this as a sign that Brazilian auditors can continue contributing actively to multilateral environments, with a technical, respectful, and collaborative approach.

Which UN practices could inspire the TCU or Brazilian institutions?

Audits at the UN are conducted in a unique way, centred on continuous dialogue. The process is not carried out in isolation or simply presented at the end. Instead, there is ongoing communication with the auditees, involving a constant exchange of impressions, insights, and even technical questions throughout the entire process.

In practice, the effectiveness of recommendations largely hinges on the auditee’s acceptance. As a result, the auditor must be not only technically well-prepared but also adept at building relationships, negotiating, and persuading. It’s almost like a diplomatic exercise. This process pushes us to hold ourselves to even higher standards, both technically and in terms of our behaviour. This is a learning experience that goes far beyond auditing itself and has much to teach about creating more mature and collaborative institutional relationships in public oversight.

Were there innovations in the methods or tools used in the audit?

I wouldn’t call it innovation but rather an awareness of the need to adapt the scope to the reality and time available. What I found most innovative and essential for the success of the work was allocating more time in the audit schedule to discuss findings with management. At the TCU, such discussions typically take place during a closing meeting, a panel or only in the management comments phase. In our audit at UN Women agency, however, we dedicated about 40% of the fieldwork time to these discussions.

How did auditors reconcile the formality of the mission with openness to intercultural dialogue?

At first, it was somewhat challenging. We approached the mission with all the formality that an audit, particularly an international one, requires. We adhered strictly to protocols, maintaining a technical and formal stance. The auditees, on the other hand, adopted a more reserved posture, which made access to information difficult. However, as the days went by, and especially through transparency and dialogue, the process began to flow more smoothly. A key factor was demonstrating not only technical confidence but also an understanding of the environment in which the agency operates.  

Another important aspect is that we, as Latin Americans, tend to have a warmer and more welcoming approach. This helps ease tensions and make interactions more relaxed, particularly in environments with professionals from diverse nationalities. 

What differences were observed between UN Women’s governance and Brazilian institutions?

One aspect that stood out was the emphasis on managing the institutional image. Since UN Women relies heavily on voluntary contributions from member states, there is a constant focus on maintaining its reputation and credibility. This directly influences the behaviour of its professionals, who are highly mindful of how issues are addressed.

Governance at UN Women also tends to be more cautious. At times, we observed a somewhat defensive posture, which is understandable given the context. Additionally, there is frequent reliance on technical and institutional authority grounded in experience. This requires auditors to adopt a more strategic approach, combining a strong technical foundation with effective negotiation skills.

What is the professional profile of the UN Women agency team, and how did they interact with the auditors?

 

The UN Women team is truly remarkable, being predominantly composed of women, including in leadership roles, which aligns perfectly with the organization’s mission.

Interactions with the auditors were generally respectful and collaborative. Naturally, as in any audit, there were moments of disagreement, after all, our role is to ask difficult questions and evaluate monitoring processes. However, these moments were handled with maturity and professionalism by both sides.

Which practices in the UN office most impressed the Brazilian team?

One practice that particularly impressed me was the coworking model they employ, both in terms of space utilization and team organization. Their approach follows an interesting matrix logic, where people work more integrally, with fewer physical and functional barriers. The collaborative spirit is even reflected in the layout of the workstations. 

Did any audit team member share a particularly memorable reflection?

One that resonated with us was the realization that, upon returning to audits in Brazil, we would be better prepared, particularly in terms of building relationships with auditees.

The international experience, in an environment where diplomacy is part of daily life, taught us to be more mindful of how we conduct dialogue, build consensus, and present recommendations. Diplomatic relations are inherently more complex, requiring greater listening, negotiation, and careful communication. This learning will undoubtedly stay with us moving forward.

And what was the greatest challenge faced by the audit team in an international environment?

the biggest challenge was balancing the demands of fieldwork with the time spent away from family. The constant pressure, combined with the responsibility and the absence of daily emotional support from loved ones, can take a toll. The demanding routine can significantly impact the team’s emotional well-being. In this context, the support and camaraderie among colleagues made all the difference. Being attentive to one another and fostering a collaborative and caring environment helped alleviate the burden and safeguard everyone’s mental health.

To conclude: if this audit were a photo or a movie, what would be the most emblematic scene?

The most emblematic moment was the celebration upon learning that one of our findings had prompted the republication of the financial statements. While this might seem like a minor detail to outsiders, for those of us working in financial audits, especially in an international setting, it felt like a major victory. 

ABOUT UM WOMEN 

Founded in 2010, UN Women is the United Nations agency dedicated to promoting gender equality and empowering women. Operating in over 90 countries, the agency develops projects in areas such as education, health, economic inclusion, combating gender-based violence, and political participation. It also supports governments in formulating inclusive public policies. In 2024, its annual budget, primarily funded by voluntary contributions from UN member states, reached $695 million, reflecting the global scale of its operations.  

The audit team also includes Caio Marrul Moura and Jocelino Mendes da Silva Júnior, auditors from the Brazilian Federal Court of Accounts (TCU); Juliana Medeiros das Neves Moser and Leandro Marques from the State Court of Accounts of Santa Catarina (TCE-SC); and Marcos Andrez Santos from the Office of the Comptroller General (CGU).