TCU Concludes Data-Driven Audit of UNODC Payroll
Automated analysis enabled the examination of 90% of the personnel costs of the United Nations Office on Drugs and Crime (UNODC)
By Secom / Serint
On November 21, auditors from the Brazilian Federal Court of Accounts (TCU) concluded a management audit of the payroll of the United Nations Office on Drugs and Crime (UNODC). This mission combined a remote planning phase with three weeks of on-site activities at UNODC headquarters in Vienna and used automation and data analysis routines developed by the Court.
The work marked Brazil's first data-driven audit conducted at a United Nations agency that is, one based on analyses, indicators, structured databases, and data cross-referencing and consolidated a new stage in the country's role within the Board.
Methodology
With the support of automation developed by the Court, approximately 90% of UNODC personnel costs from January to September 2025 were examined. The analysis covered payroll components such as gross salary, dependent allowance, education allowance, and hazard pay.
The team employed a robust methodology, structured in stages of data extraction, transformation, and loading (ETL), combined with automated validation of findings. The solutions were developed specifically for the United Nations Secretariat's integrated management system, allowing for reuse across other UN agencies that employ the same enterprise resource planning (ERP) system. This approach, based on a cycle of extraction, analysis, and continuous feedback, is flexible and can be adapted to different technological implementations.
According to auditor Aloísio Dourado, the mission leader, the audit reinforces TCU's growing international role and expertise. "Being able to conduct an audit at UNODC and bring to the UN context TCU's data-driven audit approach, a hallmark of the institution, was an enriching experience. Not only did we apply cutting-edge technology, but we also demonstrated how large-scale data analysis can enhance the quality and security of information audited in international organizations," he said.
Outlook for the Project
The work was supervised by auditor Henrique Carneiro, who highlighted the initiative's strategic importance. "We consider this audit as a successful pilot with significant scaling potential. There is a real possibility of reusing the procedures employed at UNODC in other entities assigned to Brazil within the Board of Auditors. In addition, we are prepared to share our methodology and experience with other member countries, such as China and France, thereby strengthening Brazil's position as a technical benchmark within the Board".
Team
The audit was supervised by Henrique Carneiro and led by auditor Aloísio Dourado. The team also included auditors Henrique Zelenovsky, José Luiz Costa, and Luiz Henrique Batistuta.