EU4PFM Component 5 in partnership with the Accounting Chamber organised the 9th in a raw Forum “Internal Control in Practice: Shared Responsibility of Internal and External Auditors”

The Forum on Public Internal Financial Control reform brought together representatives of the Accounting Chamber, the State Audit Service, the Secretariat of the Verkhovna Rada Committee on Budget, the Ministry of Finance, internal audit units of executive authorities, international experts, and experts of the EU4PFM Programme. Discussions focused on practical aspects of internal control and ways to strengthen cooperation among auditors.

💬 “The Forum has become our tradition — a space where professionals share experience, exchange views, and strengthen cooperation. Today we focus on internal control in practice — an area that connects us all. Internal and external auditors share one common goal: ensuring accountability and effective use of public resources. Only by working together can we build strong public finance management and public trust,” said Inguna Sudraba, Team Leader of the EU4PFM Programme Component 5.

Chair of the Accounting Chamber Olha Pishchanska noted that the issue of internal control is particularly relevant in light of the European Commission’s Enlargement Report on Ukraine as a candidate country, which highly praises Ukraine’s progress in developing its public financial control system.

“This shows that we are all moving in the right direction, but we must continue to expand our areas of development. I would like to emphasize the important role of internal control and internal audit in enhancing the effectiveness of the Accounting Chamber’s external audit. The way processes are organized and the reliability of internal control systems and audit results directly determine how accurately we can assess risks in a given area and, using risk-based approaches, focus on the most significant issues,” said Olha Pishchanska.

International speakers included Arina Andreychika, Director of the Internal Audit Department at the Ministry of Finance of Latvia; Guna Krumina, Head of the Office of the State Audit Office of Latvia; and Ingrīda Kalniņa-Junga, Head of Audit Sector at the State Audit Office of Latvia and EU4PFM expert.

During their interventions experts highlighted that effective control is rooted in managerial accountability, risk management, digital tools, and an independent internal audit function. Latvia’s experience shows that through annual joint audit priorities, the government systematically evaluates economy, efficiency, and effectiveness in public administration.

Experts agreed that such joint meetings are essential, as cooperation between the Accounting Chamber, the State Audit Service, and internal audit units of executive authorities ensures a solid control over taxpayers’ funds. During the Forum, auditors also identified next steps to reduce risks and further strengthen coordination among the institutions.