Ukrainian and German auditors agreed to conduct cooperative audits based on international standards (ISSAI).
These are two performance audits on the topic:
– "Residential premises for internally displaced persons: facilitating the integration of families at the new place of residence with the support of the Federal Republic of Germany under martial law" (responsible for the audit: Deputy Chairman of the Accounting Chamber Andrii Maisner and Member of the Accounting Chamber Vasyl Nevidomyi);
– "Civil protection in communal institutions of general secondary education" (responsible for the audit: Deputy Chairman of the Accounting Chamber Andrii Maisner).
During the Ukrainian-German working session on the organisation and conduct of cooperative audits held last week in Darmstadt (Federal Republic of Germany, the State of Hesse) and Bonn (Federal Republic of Germany, the State of North Rhine-Westphalia), the experts of the Accounting Chamber, the German Federal Court of Auditors and the Court of Auditors of Hesse agreed on the main issues of audit organisation, in particular, approaches and mechanisms of interaction between the audit teams.
Deputy Chairman of the Accounting Chamber Andrii Maisner and
President of the Court of Auditors of Hesse Dr. Walter Wallmann
"This is an unprecedented level of bilateral practical cooperation with our German colleagues, which we launched in 2023 and included in the work plan for 2024. Nowadays, we have started performance audits with elements of compliance audits, by international auditing standards, on socially important topics. We are conducting a coordinated audit with the German Federal Court of Auditors and a parallel audit with the Court of Auditors of Hesse. Housing for internally displaced persons and the safety of the educational environment in schools, including shelters and preventing weapons and explosives from entering educational institutions, are vital issues for our society. This is a real European integration in the professional sphere, and nothing will take us off this path," commented Andrii Maisner, Deputy Chairman of the Accounting Chamber.
Deputy Chairman of the Accounting Chamber Andrii Maisner and
President of the Landtag of Hesse (Parliament of the State of Hesse) Astrid Wallmann
Ukrainian and German experts will conduct both audits in parallel in their countries. Consideration and approval of the results of the control measures for these audits are scheduled for the summer of 2024.
Deputy Chairman of the Accounting Chamber Andrii Maisner and
President of the German Federal Court of Auditors Kay Scheller
It is worth reminding that in 2023, the Agreement on Cooperation between the German Federal Court of Auditors and the Accounting Chamber of Ukraine was signed. The Ukrainian-German audit cooperation is supported by the project Innovation Laboratory for EU- Association of Ukraine implemented by the German Society for International Cooperation (GIZ) on behalf of the German Government. GIZ has been working in Ukraine since 1993, particularly on public administration reform, sustainable economic development, energy efficiency and climate protection.