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The representatives of the Accounting Chamber and the Center for Audit Excellence (CAE) of the U.S. Government Accountability Office (GAO) discussed the outcomes of the cooperation in the framework of the international and technical assistance project “Accounting Chamber Capacity Building Project” as well as the areas of cooperation for 2025 during the working meeting in Krakow (the Republic of Poland).
The delegation of the Accounting Chamber is headed by the Chairwoman Olha Pishchanska. The meeting was joined by CAE Director Catherine Siggerud, and experts Joseph Christoff and Eileen Larens from the GAO's Centre for Audit Excellence.
Overall, the meeting resulted in an agreement that in 2025 the U.S. experts will assist the Accounting Chamber in providing professional development to its staff, advise on updating the structure of the Accounting Chamber in line with the latest legislative changes and provide assistance with HR management software.
The entry into force of the amendments to the legislation on the Accounting Chamber will require a more rapid alignment of the work of the Supreme Audit Institution of Ukraine with international standards of external audit.
At the same time, the Accounting Chamber has already achieved significant results over the past year, including with the significant support of international partners: it has implemented ISSAI standards related to audits (financial, efficiency and compliance), adopted the Code of Ethics of the Accounting Chamber, annual and strategic planning procedures, created a quality management system, etc.
The system of competencies and human resources management of the Accounting Chamber is currently under development and the CAE GAO experts provide the Accounting Chamber with consultations on this issue.
During the working meeting, the American colleagues shared the approaches used by their institution in terms of HR policy, recruitment, career growth and application of the motivation system. Separately, the partners discussed the topics of trainings and seminars related to the professional development of newly appointed employees.
‘The voted amendments to the legislation ‘On the Accounting Chamber’ change the status of our auditors. They will change the category of ‘civil servants’ and acquire the status of ‘state auditors’. The process of selecting candidates for the positions of auditors will change the requirements for specialists and the criteria for assessing their effectiveness will strengthen. In order to build a strong staff, we need to ensure the process of continuous staff training, promotion and motivation. While developing the system of internal documents of the Accounting Chamber on human resources management, we will take into account the experience of our partners from the GAO. I am grateful to my colleagues for supporting us at this important and responsible moment,’ Olha Pishchanska said following the meeting.
The working meeting of the Accounting Chamber members with the American experts will continue until the end of this week. In particular, they are going to discuss such aspects of the Accounting Chamber's activity as the quality of filling and reporting on the results of control measures and cooperation with the authorities.
For reference: the U.S. Government through the U.S. Agency for International Development (USAID) implements ‘The Accounting Chamber Capacity Building Project’. Its objective is to strengthen the institutional independence and audit practice of the Accounting Chamber in accordance with the International Standards of Supreme Audit Institutions (ISSAI), to prepare it to play a significant role in ensuring transparency and accountability of the recovery and reconstruction of Ukraine by improving the capacity of the Accounting Chamber to properly audit, oversee and report on all resources of foreign and Ukrainian origin, and to improve the institution's communication with stakeholders.
