Artificial Intelligence in Auditing and Cooperation with Anti-corruption Agencies: EUROSAI Network on Ethics seminar

Cooperation between Supreme Audit Institutions and Anti-corruption Agencies to ensure transparency and integrity in public administration was among the topics discussed at a seminar held in Lisbon (Portugal) on 17 October. Yelyzaveta Pushko-Tsybuliak, Member of the Accounting Chamber of Ukraine, took part in the event organized by the EUROSAI Network on Ethics (N.ET) for its members.

Within the framework of the seminar topic “Application of Ethical Principles in the Use of Artificial Intelligence in Auditing,” participants discussed, among other things, the regulatory aspects of using AI in auditing and the related risks, while representatives of the European Court of Auditors presented a report on the results of a thematic audit.

During separate sessions, participants also discussed updating the ethical framework for SAIs and strengthening cooperation between Supreme Audit Institutions and Anti-corruption Agencies. During panel discussions with representatives of the Portuguese Court of Auditors and the Portuguese National Anti-Corruption Mechanism (MENAC), Yelyzaveta Pushko-Tsybuliak shared insights into the mechanism of cooperation between the Accounting Chamber of Ukraine and Anti-corruption and Law Enforcement Institutions.

The Accounting Chamber of Ukraine is not part of the national anti-corruption system, but its cooperation with anti-corruption bodies takes place in two areas: direct audits of these bodies and the exchange of information on violations identified during other audits. This establishes a systemic link between auditing public resource management and preventing corruption, noted Yelyzaveta Pushko-Tsybuliak.

During her working visit, the member of the Accounting Chamber of Ukraine also met with the leadership of the SAIs of Portugal, Croatia, and Romania to discuss possible areas of cooperation.

For reference: The EUROSAI Network on Ethics was established at the XI EUROSAI Congress in 2021. Its activities aim toraise awareness of ethical issues and their management among Supreme Audit Institutions. The State Audit Office of the Republic of Croatia chairs N.ET, and the Portuguese Court of Auditors serves asVice-Chair.