Representatives of the Accounting Chamber discussed the specifics of conducting audits of local budgets with French colleagues
On May 22, an online meeting of the management and auditors of the Chamber of Accounts with representatives of the Chambers of Accounts of the French regions of Grande-Essence, Auvergne-Rhône-Alpes and Centre-Val de Loire was held, during which they discussed the specifics of the work of Ukrainian and French auditors, in particular in the area of auditing local budgets.
The meeting was organized with the support of the French Agency for International Technical Cooperation Expertise France. The event was also attended by representatives of the French Chamber of Accounts and other experts.
Auditing local budgets in France is a function of its regional Chambers of Accounts. Therefore, given the expansion of the powers of the Chamber of Accounts to local budgets, the institution is interested in exchanging experience with French colleagues who have a long-standing practice of conducting such control measures.
During the meeting, Vice-President of the Regional Chamber of Accounts of Grand Est, Philippe Buzzy, told Ukrainian colleagues about the specifics of his institution's work, its areas of competence and legal regulation of activities. The discussion also included mechanisms for influencing French auditors on control objects to eliminate violations, joint audits of several regional chambers and regional chambers with the French Chamber of Accounts.
Representatives of the Chamber of Accounts also spoke about the legal boundaries of the institution's activities and organizational structure. The French colleagues were informed about the implementation of international auditing standards in the activities of the Accounting Chamber, as well as the amendments to the legislation adopted last year.
As reported by the Deputy Head of the Accounting Chamber,Serhiy Klyuchka, the institution has now changed its organizational structure, separating a unit that will deal with audits of local budgets, and also carries out risk-based selection of topics for future audits of communities.
According to Serhiy Klyuchka, the audit of local budgets is a new function for the Accounting Chamber. In the coming months, the institution plans to determine the topics of audits and communities in which control measures will be carried out in the following periods. In this regard, the Deputy Chairman of the Accounting Chamber emphasized the importance of cooperation with French colleagues, in particular to familiarize themselves with the criteria for selecting audit objects on the ground.
Representatives of the regional Accounting Chambers of the French Republic were also interested in Ukrainian approaches to auditing, the duration of audits, and the software used by the Accounting Chamber. In response, the Hon. Secretary of the Accounting Chamber Vasyl Nevyadomy told the partners about the implementation of a number of technological solutions, in particular, about the testing of software for audit work from one of the world's leading developers, improving audit algorithms and working documentation templates.
Following the results of the meeting, the parties thanked each other for the interesting discussion and expressed hope for further communication.
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