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Legal Background
According to the Article 6 of the Law of Ukraine “On the Accounting Chamber” the Accounting Chamber (hereinafter – the ACU) under the procedure established by law and international agreements (contracts) of Ukraine, cooperates with the Supreme Audit Institutions (SAIs) of other countries, international organizations.
Main Objectives
International cooperation is the important tool of the ACU’s institutional development and strengthening the capacity to act as the SAI of Ukraine. In the framework of the international specialized organizations as well as in the framework of bilateral cooperation the international cooperation provides the knowledge and experience exchange with the aim of state external audit improvement and also carrying out the international cooperated audits in key areas for Ukraine.
Bilateral and Multilateral Cooperation
The bilateral and multilateral development cooperation of the ACU includes the following areas:
- bilateral and multilateral development cooperation with SAIs of foreign countries;
- cooperation with the European Organization of Supreme Audit Institutions (EUROSAI) and the International Organization of Supreme Audit Institutions (INTOSAI);
- support the Working Group EUROSAI on Audit of Funds Allocated to Disasters and Catastrophes chaired by the ACU;
- participation in EUROSAI working groups and task forces (on Environmental Auditing, on Information Technologies and on Municipality Audit);
- participation in INTOSAI working groups (on Environmental Auditing and Public Debt; on the Fight against Corruption and Money Laundering);
- participation in other regional organizations of SAIs;
- cooperation with international organizations and participation in international technical assistance projects and programs;
- participation in audit of EU-funded programmes;
- organization and conducting the international audits in collaboration with members of the Working group on Audit of Funds Allocated to Disasters and Catastrophes.
The ACU signed bilateral agreements on cooperation with SAIs of 26 countries.
According to provisions of Lima Declaration of Guidelines on Auditing Precepts of 1977 “the international exchange of ideas and experiences within the International Organisation of Supreme Audit Institutions is an effective means of helping Supreme Audit Institutions accomplish their tasks” (article 15 point 1). The ACU has been a member of International Organization of Supreme Audit Institutions (INTOSAI), since 1998 and European Organization of Supreme Audit Institutions (EUROSAI), since 1999. According to responsibilities within Ukraine membership in INTOSAI (1998) and EUROSAI (1999) the ACU is responsible for its performing.
Since 2008 till 2014 the ACU had been a member of EUROSAI Governing Board.
At initiative of the ACU in November 2006 EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination was established and later was transformed into EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes according to the VII EUROSAI Congress resolution (in 2008, Krakow, the Republic of Poland). IX EUROSAI Congress (in 2014, Hague, the Dutch Republic) approved that the Task Force should be transformed into the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes chaired by the ACU.
The cooperation with other international organizations and participation in international technical assistance projects and programs
Cooperation between the Accounting Chamber and the World Bank has solid basis. Cooperative activities of the Accounting Chamber and the World Bank are aimed at auditing the World Bank's projects implemented in Ukraine through the State Budget.
Since 2009 till 2013 the Accounting Chamber had performed as the External Auditor of Organisation for Security and Cooperation in Europe (OSCE).
Cooperation with international public and international financial organizations is ongoing. The signed Cooperation Agreement with the International Federation of Consulting Engineers (FIDIC) allowed to involve independent experts for objective research in the performance audits conducted by the Accounting Chamber.
Measures are being implemented in cooperation with the European Anti-Fraud Office (OLAF).
Accounting Chamber cooperation with projects of international technical assistance contributes to its institutional capacity increasing and technical support, the legal and regulatory framework improving for external audit, taking into account world experience, the skills of employees improving through training events, training courses and workshops participation, fully funded / partially by donors.
The reliable partner of the Accounting Chamber in this area is the German Society for International Cooperation (GIZ), which signed a Letter of Intent on the development of cooperation between the Accounting Chamber and the German International Cooperation Society (GIZ). On its basis the Action plan for cooperation between the Accounting Chamber and GIZ within the framework of the project "Good Financial Governance" is prepared.
Cooperation on international audits conducting
An integral part of the international cooperation of the Accounting Chamber is the international audits conducting with the participation of specialists from several SAIs.
Since 2005, the Accounting Chamber has participated in different international audits, as evidenced by relevant reports on their results.
The auditors of the Accounting Chamber are included in the Group of Auditors for three European Neighborhood and Partnership Instrument Border Cooperation Programs (PPS EIS).
