Institutional changes and ensuring the independence of the SAI: The Accounting Chamber of Ukraine participated in an international master class

Issues related to managing strategic changes, developing risk management systems, ensuring institutional independence, and fostering effective interaction between supreme audit institutions and stakeholders were at the centre of discussions during the international master class ‘Leading Institutional Changes in SAIs’.

The event, in which the Accounting Chamber of Ukraine participated, took place from 29 September to 1 October 2025 in Casablanca (Kingdom of Morocco) and was organised by the INTOSAI Development Initiative (IDI) in cooperation with the Supreme Audit Institution of Morocco.

The programme aims to provide leaders and professionals of supreme audit institutions with practical tools for managing institutional change, developing risk management systems, strengthening independence, and enhancing effective interaction with key partners and stakeholders. The event brought together representatives of international organisations, heads of SAIs from different regions of the world, and experts on the strategic development of financial control institutions.

Ukraine was represented by Kyrylo Klymenko, Member of the Accounting Chamber of Ukraine. The topic of the master class is particularly relevant for the Accounting Chamber of Ukraine, as since the beginning of this year the institution has been operating within an updated legislative framework that significantly expands its powers and strengthens guarantees of organisational and financial independence. Any legislative changes require systematic implementation into internal processes.That is why it is important for us to learn from the practical experience of our colleagues in this area, noted the member of the Accounting Chamber of Ukraine.

‘We are currently actively implementing a risk-based approach in planning control measures, developing a risk register and an action plan of measures to minigate risks within the framework of internal control, and ensuring systematic monitoring of the implementation of our recommendations. Therefore, the experience of our colleagues in these areas is extremely valuable to us.’ – said Kyrylo Klymenko.

A separate part of the discussions was devoted to peer review of the SAI's activities. Currently, the Accounting Chamber of Ukraine is preparing for such an assessment under the SAI PMF methodology. This process will be another important step in strengthening its institutional capacity, transparency, and compliance with INTOSAI international standards.