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The Accounting Chamber of Ukraine specialists learnt about the features of focus audits, studied their impact on improving the efficiency of public administration and shared their own experience during a two-day training organized by the National Audit Office of Great Britain (NAO). The event was held in Golawice (the Republic of Poland).
During this trip, experts from the Supreme Audit Office of Poland also shared their experience on conducting focus audits with Ukrainian colleagues.
The members of the Accounting Chamber of Ukraine Kyrylo Klymenko and Yelyzaveta Pushko-Tsybuliak attended the training, as well as thirteen auditors.
For reference: Focus audits are control measures that differ from traditional audits in their promptness (12-14 weeks) and smaller number of problematic issues. They usually deal with highly sensitive issues of public interest that require a prompt response.
During the trainings, the auditors of the Accounting Chamber of Ukraine got acquantied with the concept of focus audits, their features, the history of the development of the NAO’s approaches in operational audits , studied the focus audits impact on improving the public administration efficiency , and shared their own experience in conducting focus audits. In addition, the participants of the training analyzed individual cases of focus audits conducted by SAIs of Great Britain and Poland.
In 2025 the Accounting Chamber of Ukraine will hold at least four such events. They will concern the preservation of the State Registrar of Ukraine, the state support for agricultural producers, the tasks of the Expert Service of the Ministry of Internal Affairs of Ukraine, and the state support for cinematography.
According to the results of the trainings, Kyrylo Klymenko, the member of the Accounting Chamber of Ukraine, thanked the British and Polish colleagues for working with the Accounting Chamber of Ukraine in this new direction for Ukrainian auditors.
"It is very useful for the Accounting Chamber of Ukraine to learn the practical approaches used by the NAO to conduct focus audits at this stage of implementation of new approaches in its activities. Clear rules and at the same time flexibility of the methodology when researching different topics will facilitate the quick start of the audit and prompt achievement of the control measure results," – he said.
Yelyzaveta Pushko-Tsybuliak expressed her gratitude to the SAI of Great Britain for the support provided during the first focus audit of the Accounting Chamber of Ukraine on the implementation of the project on the procurement of unmanned aerial systems and monitoring equipment for the Ukrainian-Polish border.
"During thisauditand presentation of its results, we received recommendations from the NAO on how to apply a practical approach used both in the United Kingdom and other countries. At the same time, the training that our auditors have recently attended helped the participants both to consolidate their existing skills and to acquire new ones," –Yelyzaveta Pushko-Tsybuliak noted.
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Earlier in 2024, during the aforementioned focus audit, the Accounting Chamber identified the cause of problems with the procurement of monitoring equipment for the Ukrainian-Polish border totaling EUR 7 million.
The study visit took place within the framework of the EUROSAI Project Group “EUROSAI Support to the Accounting Chamber”, established in 2023 at the initiative of the National Audit Office of Great Britain.
On March 20, during a meeting of the project team, they discussed the priority areas of further work for 2025.
