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On 22 May, the leadership and auditors of the Accounting Chamber of Ukraine held an online meeting with representatives of the Regional Chambers of Accounts of the French regions Grand Est, Auvergne-Rhône-Alpes, and Centre-Val de Loire. During the meeting, they discussed the specifics of the work carried out by Ukrainian and French auditors, particularly with regarding audits of local budget.
The meeting was organized with the support of the French International Technical Cooperation Agency, Expertise France. Representatives of the French Cour des comptes and other experts also participated.
In France, auditing local budgets is the responsibility of the Regional Chambers of Accounts. Given the expansion of the powers of the Accounting Chamber over local budgets, the institution is eager to exchange experience with French colleagues who have extensive experience of conducting such control activities.
During the meeting, Philippe Buzzi, Vice-president of the Regional Chamber of Accounts of Grand-Est, informed Ukrainian colleagues about his institution's work, scope of competence and legal framework. The meeting also covered mechanisms used by French auditors to influence audit subjects and address violations, as well as joint audits conducted by several Regional Cambers and cooperation between Regional Chambers and the Cour des comptes of France.
Representatives of the Accounting Chamber also spoke about their institution’s legal boundaries and organizational structure. They informed the French colleagues about the implementation of international auditing standards in the Accounting Chamber’s work, as well as the legislative changes adopted last year.
Serhii Kliuchka, the Deputy Chairman of the Accounting Chamber said that the institution recently changed its organizational structure by creating a separate unit responsible for auditing local budgets. The institution also implementing a risk-oriented approach to selecting topics for future community audits.
Serhii Kliuchka emphasized that auditing local budgets is a new function for the Accounting Chamber of Ukraine. Over the next few months, the institution will determine the audit topics and communities in which control activities will be conducted in the future. In this regard, the Deputy Chairman emphasized the importance of cooperating with French colleagues to learn about the criteria for selecting audit objects at the local level.
Representatives of the Regional Chamber of Accounts of the French Republic also expressed interest in Ukrainian audit approaches, audit duration and the software used by the Accounting Chamber of Ukraine. In response, Vasyl Nevidomyi, Acting Secretary of the Accounting Chamber, informed partners about the implementation of several technological solutions, including testing audit software from one of the world’s leading developers, improving audit algorithms and working with documentation templates.
At the end of the meeting, the parties thanked each other for the interesting discussion and expressed hope for further communication.
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