TCU Monitors International Audits Under the AuditaONU Project
Senior official Juliana Pontes took part in meetings to discuss audit findings and recommendations in the context of audits conducted by the Brazilian Federal Court of Accounts (TCU) within the United Nations system
By Secom / Serint
In May, the Secretary-General for External Control of the Brazilian Federal Court of Accounts (TCU), Juliana Pontes de Moraes, was in New York to closely follow the activities of the audit teams under the AuditaONU Project. During this period, the teams were concluding audits at the United Nations Population Fund (UNFPA), the United Nations Joint Staff Pension Fund (UNJSPF), and the UN Women.
De Moraes participated in closed meetings with auditors and in audit closing sessions, which were also attended by representatives of the audited entities. She also took part in a recommendation negotiation meeting between the audit team and the United Nations Population Fund (UNFPA), a key moment for aligning proposals and solutions.
Her participation aimed to deepen the understanding of how audit findings and recommendations are developed and negotiated in the context of international audits conducted by the Brazilian Federal Court of Accounts (TCU) at the United Nations. During the meetings, it was possible to observe how preliminary proposals prepared by the teams are discussed with the audited entities, taking into account aspects such as materiality, associated risks, operational constraints, and the feasibility of implementing the recommended measures.
The experience also highlighted the complexity of the audit process, which goes beyond merely identifying deficiencies. It involves technical dialogue, cooperation, and the search for solutions that are both effective and proportionate to the reality of the audited entities. In this regard, the negotiations between audit teams and audited organizations reinforced the importance of developing recommendations that not only strengthen internal controls but also consider the practical challenges faced by organizations in implementing them.
According to de Moraes, these meetings provide an opportunity to interact with the teams, better understand each participant's role and the work being carried out, as well as reflect on ways to further leverage the experience provided by the project to benefit work conducted by other areas of the Brazilian Federal Court of Accounts (TCU).
In addition to following the audits, the Secretary-General took part in discussions with the directors of the AuditaONU Project in New York. During these meetings, she shared her insights and contributed guidance aimed at aligning the institutional development of the unit with the broader objectives and strategies of the Brazilian Federal Court of Accounts (TCU).