The Project

What is AuditaONU?

The AuditaONU Project is Brazil's initiative to fulfill its responsibilities as a member of the United Nations Board of Auditors. Its scope goes beyond the UN External Control Secretariat (SecexONU) of the Brazilian Federal Court of Accounts - TCU, encompassing a broad, coordinated and collaborative institutional effort.

The activities involve temporary teams made up of auditors from different departments of the TCU, such as the General Secretariat for Government Audit (Segecex), the General Secretariat of Administration (Segedam), and the General Secretariat of the Presidency (Segepres), as well as advisory offices working in an integrated manner throughout the audit process. This structure reinforces the project's cross-cutting nature and the internal cooperation required for the Court's international responsibilities.

In addition, AuditaONU demonstrates that Brazil's engagement is supported by partner oversight institutions, such as state and municipal courts of accounts and the Office of the Comptroller General (CGU), strengthening the articulation of Brazil's oversight system at the international level. Through this approach, the project helps enhance Brazil's visibility and leadership in the international public auditing arena, strengthening global governance, promoting the exchange of best practices, and reaffirming the country's commitment to transparency, cooperation, and accountability within the United Nations system.

The United Nations pays Brazil approximately US$ 4.4 million annually for the provision of auditing services to its entities.

Global Context

Understand how the United Nations auditing system works and its impact on the management of international resources.

Brazilian Participation

Follow the strategic role of Brazil and the TCU in the oversight and improvement of UN governance.

Open Knowledge

Access documents, reports and news on the external audit activities carried out by the Board.

The UN and the Board of Auditors

Understand the structure, mandate and composition of the body responsible for the external oversight of the United Nations.

Multinational Structure

The Board of Auditors is a multinational body composed of three member countries. Its current composition includes Brazil, France and China, ensuring a global and diverse perspective.

6-year mandate

Mandate and Functions

Members serve six-year mandates, and audits cover financial, operational and compliance aspects of UN funds, programmes and peacekeeping operations.

Audit Focus

The primary focus is on governance and the efficient use of resources, ensuring that member states' contributions are used with maximum effectiveness.

2026 Composition

Member countries of the United Nations Board of Auditors.

Flag of Brasil Brasil
Flag of France France
Flag of China China
National representation

Brazil on the Board of Auditors

TCU

Federal Court of Accounts

Brazil, represented by the Federal Court of Accounts (TCU), was elected to the UN Board of Auditors for the 2024–2030 mandate, reaffirming the country's commitment to transparency and good international governance.

2024-2030 mandate

International Recognition

Brazil's election to the Board represents international recognition of the TCU's expertise and credibility in governmental auditing, while also strengthening Brazil's presence in multilateral bodies.

100+ Years of history
Mandate

Responsibilities

  • Auditing the UN's financial statements
  • Assessing internal controls and risk management
  • Issuing recommendations for governance improvement
  • Reporting to the UN General Assembly

Impact

Brazil's participation is expected to contribute to strengthening the UN's control and transparency mechanisms, while also providing opportunities for knowledge exchange and the sharing of auditing best practices.

Brazil in the world

The Role of the TCU

The Brazilian Federal Court of Accounts - TCU represents Brazil on the Board, bringing its technical expertise and innovation to the international stage.

Entities Audited by Brazil

Current Responsibility

Brazil's participation in the Board of Auditors reinforces its commitment to good global governance, transparency and accountability in the use of international public resources. At the institutional level, Brazil is represented by the TCU, and at the operational level by the AuditaONU Project, which conducts independent external audits of various bodies and operations within the UN system, including:

The audits include analyses of regularity, efficiency, economy and results, assessing the outcomes and impact of actions, particularly on the populations served.

Over 120 auditors have been deployed across 23 countries in just the first two years.

Brazil's active participation also strengthens:

  • the country's international profile;
  • the technical qualification of Brazilian auditors;
  • the exchange of best practices;
  • the country's alignment with international auditing and governance standards.

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