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From August 1 to 15, the delegation of the Accounting Chamber visited the State Audit Office of the Republic of Latvia regarding the exchange of experience between the supreme audit institutions (SAIs) of the two countries within the framework of the implementing at the Accounting Chamber of the European Union's international technical assistance project “Strengthening Capacities in External Audit in line with International Standards” (EU4ACU).
The delegation, chaired by Iryna Ivanova, the member of the Accounting Chamber, included Mykhailo Tolstanov, the Head of the International Cooperation Department, Svetlana Vasylieva, the Deputy Head of the Department - the Head of the Unit of the Humanitarian and Social Sphere Control Department and Tetyana Shevchenko, the Deputy Head of the Department - the Head of the Unit of the Strategic Development and Methodology Department.
Members of the delegation took part in discussions on the practices and approaches of the SAIs of Latvia and Ukraine, in particular, the issues of institutional development and management of supreme audit institutions, strategic planning (processes and procedures), practical aspects of financial audit, assurance and quality control systems (Cold/Hot review), effective human resources management, cooperation with external certified (sworn) auditors and law enforcement agencies etc. were discussed, the case study "Follow-up of the implementation of audit recommendations " (financial impact, benefit to the population, economic effect) was considered.
The delegation of the Accounting Chamber also met specialists of the Internal Audit Division of the Ministry of Finance and representatives of the State Treasury of the Republic of Latvia. They discussed the issues of cooperation with the state sector of internal auditors and the consolidated state reporting.
In the framework of the visit, the Accounting Chamber’s delegation met the Auditor General of the State Audit Office of the Republic of Latvia Rolands Irklis. Representatives of both parties discussed the issues of intensifying bilateral cooperation between the SAIs of Latvia and Ukraine and cooperation within the framework of the Eastern Partnership programs during that meeting. Furthermore, the parties discussed getting by the Accounting Chamber the status of the observer in the Contact Committee of the SAI of the European Union countries and further cooperation in this organization. The Auditor General Rollands Irklis expressed solidarity with the Ukrainian people and confidence in the victory of Ukraine.
Iryna Ivanova, the Member of the Accounting Chamber highly appreciated the professionalism, experience and knowledge of the State Audit Office of the Republic of Latvia, and also thanked the EU4ACU project, due to which this trip was organized and the Ukrainian delegation had the opportunity to get acquainted with the experience gained for the development of the Accounting Chamber and bringing about the qualitative indicators of the institution's work closer to the principles, established in International Auditing Standards (ISSAI).
There was also a meeting with the Ambassador Extraordinary and Plenipotentiary to the Republic of Latvia, Oleksandr Mishchenko, they discussed the issues of assessing damages and losses caused to Ukraine due to russia’s aggression.
In addition, the Ukrainian delegation met with Igor Pimenov, a member of the Parliament of the Republic of Latvia of the 13th convocation (of the 13th Saeima). The parties exchanged views on the interaction of the Saeima and the State Audit Office in the Republic of Latvia and, accordingly, the Verkhovna Rada of Ukraine and the Accounting Chamber in Ukraine.
