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The main efforts of the Accounting Chamber are currently focused on ensuring the implementation of the ACU’s recommendations by the auditee. This was emphasized by the Chairwoman of the Accounting Chamber, Olha Pishchanska, during a forum on the topic of "Improving audit recommendations: strategies of added value and ensuring implementation," held on April 11.
This is already the fifth event aimed at improving interaction between external and internal auditors. Its organizer is the Project "Strengthening Capacities in External Audit in Line with International Standards (EU4ACU)". Experts from the Project, specialists from the Accounting Chamber, the Ministry of Finance of Ukraine, the State Audit Service, and internal auditors of central executive authorities participated in the discussion.
In her opening remarks, Olha Pishchanska spoke about the main achievements and changes in the Accounting Chamber activities since the beginning of the year, and noted that the institution's team has demonstrated a steady commitment to improving professional skills by implementing these changes. In particular, she emphasized that starting from 2024, all audits of the Accounting Chamber are conducted according to ISSAI, and control over the implementation of recommendations provided based on their results will be automated. The Chairwoman of the Accounting Chamber emphasized the important role of the EU4ACU Project in implementing these changes.
"A separate focus of our attention is directed towards monitoring the implementation of the recommendations of the Accounting Chamber. Everything we do is aimed at ensuring that auditee pay due attention to our recommendations. For this purpose, we conduct, among other things, monitoring of decision implementation. Overall, the results of all changes that are happening and will happen can already be felt this year,"said Olha Pishchanska.
In turn, the Team Leader Inguna Sudraba announced that with each subsequent forum, more and more participants are joining. In her opinion, it is important to establish direct communication between internal and external auditors, as they work towards a common goal.
As part of the general discussion, participants discussed the consequences of publishing the results of implementing audit recommendations and involving internal auditors in supervising the implementation of external auditors' recommendations.
