EU4PFM Component 5 and the Accounting Chamber of Ukraine launch performance audit training programme

On 12 October, the Accounting Chamber of Ukraine (ACU), together with experts from EU4PFM Component 5, launched a new Performance Audit Training Programme aimed at strengthening auditors’ analytical and planning skills.

The programme brings together 73 participants: 54 auditors from the ACU’s central and territorial offices and 19 audit team leaders.

The first training sessions, held on 12–19 October, focused on understanding the subject matter of a performance audit. Participants discussed how to analyse public programmes, identify significant problems and information gaps, assess potential risks and determine what deserves closer examination during an audit.

A separate session for audit team leaders on 13 October addressed the development of audit strategies, from defining clear objectives and audit questions to determining a realistic scope and assessing the evidence and resources needed to reach credible conclusions.

The training takes a practical approach. Using cases related to humanitarian demining and the return of agricultural land to productive use in Ukraine, participants applied their knowledge to practical audit planning tasks and examined how public resources, activities and results relate to the principles of economy, efficiency and effectiveness.

An important feature of the programme is that training for auditors is delivered by the ACU’s own trainers, using materials developed with EU4PFM support. This helps strengthen the institution’s internal training capacity and ensures that the knowledge and materials can be used long after the programme is completed.

Further modules are planned as part of the programme, continuing to build the ACU’s capacity to conduct high-quality performance audits that provide valuable results for Parliament and the public.