Back in my days in the public sector I used to manage the corporate proxies. HR received reports of suspect surfing, not just porn obviously, but other proscribed categories and also excess use of none work related sites. From these reports HR would decide who needed further action, from verbal to written warnings to full on dismissal.
After one suspect tried to claim that the sites she had been viewing were not what their URLs suggested it was decided that all such sites should be viewed by HR before action was taken, in order to weed out the false positives. HR came up with a protocol for these viewings, a member of HR would come up to IT where they would kick themselves in a meeting room with a member of the IT team to view a sample of the suspect sites. As three administrator of the proxies I was nominated IT person.
As I said the suspect sites weren't always porn, but they often were. All the members of the HR team we female and I'm not. Furthermore one of the ladies from HR was married to a member of my team. As such I sometimes had to go and kick myself in a meeting room with the wife of Pune of my team and look view porn. This was the nineties so we're not talking 4K video, but porn nonetheless. Needless to say this did not go down well with my colleague.