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On 3 October, the Accounting Chamber decided to authorize the Chairwoman, Olha Pishchanska, to address the INTOSAI Development Initiative (IDI), the Office of the Auditor General of the Kingdom of Norway, and the National Audit Office of the United Kingdom with a proposal to conduct an external assessment using the SAI Performance Measurement Framework (SAI PMF) methodology.
The possibility of conducting such an independent assessment in June 2025 was discussed by the Chairwoman of the Accounting Chamber with the leadership of IDI and the UK National Audit Office during working meetings in the framework of the 64th EUROSAI Governing Board meeting.
An external assessment (peer review) is an independent assessment of a Supreme Audit Institution (SAI) carried out by auditors from other countries. This international practice is widely used among members of INTOSAI (the International Organization of Supreme Audit Institutions). A peer review helps answer key questions such as:
- whether the institution operates in accordance with international standards;
- whether it has sufficient independence and capacity;
- what impact it makes on accountability, transparency of public finances, the quality of public administration, and overall social well-being.
It should be recalled that, under the provisions of the Law of Ukraine “On the Accounting Chamber,” the institution must undergo an external performance evaluation once every five years. Such evaluation is carried out by one of the leading members of INTOSAI. Currently, a so-called transitional period is in place, which provides that within the first ten years after the adoption of the new legal provisions, three such evaluations must be conducted.
“IDI and the UK National Audit Office are our reliable partners. They have highly qualified experts with extensive experience in conducting external assessments of SAIs. In 2018, the Accounting Chamber had a functional evaluation. However, this peer review will be the first in the institution’s history,” – said Olha Pishchanska, Chairwoman of the Accounting Chamber of Ukraine.
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