The Accounting Chamber is improving planning approaches: experience, challenges, partnership
On June 11, a thematic roundtable was held on the issues of annual planning of the Accounting Chamber. The event was attended by the Chairman and members of the institution, other managers and auditors, as well as experts from Component 5 “External Audit and Parliamentary Oversight” of the EU4PFM Project, with the assistance of which the roundtable was held.
The event discussed the experience of the Accounting Chamber in implementing annual planning based on the SAI PMF criteria, challenges and risks in developing the institution's Work Plan for 2026, and approaches to resource allocation.
The Head of the Accounting Chamber,Olga Pishchanska, opened the discussion, focusing on the need to apply strategic approaches to the institution's planning. She emphasized that the implementation of the SAI PMF in the planning process contributed to strengthening the capacity of the Accounting Chamber in the context of global instability. At the same time, the Chairperson emphasized the importance of a balanced approach to the allocation of resources required to conduct audits in 2026.
Olga Pishchanska also pointed out the need to take into account the real human resources potential and technological capabilities of the institution, and to adhere to the time limits of audits. According to her, the first year of work under the new approaches has demonstrated the need to strengthen the direction of long-term planning.
«For example, financial audits cannot be planned year after year. We need to expand the horizons of our planning and switch to at least a three-year work planning in order to clearly see the areas that require priority attention and where the impact of our decisions will be maximum. At the same time, we must remain flexible and respond to the challenges of today», – noted the Head of the Accounting Chamber.
Representatives of the Component 5 team of the EU4PFM Project also shared their own thoughts on improving the planning process. Thus, the head of the Component team,Inguna Sudraba, spoke about best practices and principles of planning according to international standards, in particular about the SAI PMF criteria. She emphasized, among other things, the importance of adaptability of plans in accordance with external risks and regular monitoring of the implementation of the tasks set. Expert on Institutional Development, Audit Management of the EU4PFM Project Peter Latty outlined the strategic challenges of planning, in particular, he pointed out the differences in approaches to planning different types of audits.
Members of the Accounting Chamber also participated in the professional discussion. Thus, the Deputy Chairman of the Accounting Chamber, Serhiy Klyuchka, called for the adaptation of best practices in accordance with Ukrainian priorities. Gennady Plis noted the importance of informatization of work processes and technical support for decision-making. Yelizaveta Pushko-Tsybulyak drew attention to the importance of reviewing approaches to planning the work of auditors of territorial departments. Kyrylo Klymenko focused on issues and challenges related to strengthening human resources.
In turn, T. v. Mr. Secretary of the Accounting Chamber Vasyl Nevyadoy emphasized that the growth of expectations for the effectiveness of planning requires the further development of appropriate methodologies and practical approaches.
«We need to improve our methodologies and continue to exchange best practices in planning and conducting audits with other audit institutions. We must also take into account our agreements on partnership cooperation, in particular with the Audit Board of the Ukraine Facility, the European Court of Auditors, the World Bank, EU4PFM, Expertise France and colleagues from other SAIs," the then Acting Secretary noted.
During the event, representatives of the institution shared their experience in implementing updated approaches to planning. In particular, Advisor to the Head of the Accounting Chamber, Svyatoslav Omelchuk, spoke about improving approaches to annual planning, and Deputy Director of the Department of Strategic Development, Quality Control and International Activities, Tatyana Shevchenko, made a retrospective assessment of the planning process and informed about the changes made to improve this process.
Summing up the discussion, Olga Pishchanska thanked the participants for the professional exchange of views, noting that the proposals made during the meeting would be considered in the working order for their integration into the further activities of the Accounting Chamber.
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