EU4PFM supports strengthening internal control and audit across Ukraine’s public sector

The EU4PFM Expert Team recently met with the Department of Public Internal Financial Control (PIFC) of the Ministry of Finance for two focused discussions — on Internal Control and Internal Audit.

Internal Control

The partners reviewed progress of the ongoing pilot on internal control and risk management within the Ministry of Justice, implemented in cooperation with the Coordination Centre for Free Legal Aid. They discussed concrete achievements to date and considered how the pilot results could be developed into tangible outputs by the end of 2025. Ideas were also shared on how to further strengthen internal control, risk management, and managerial accountability across the public sector.

Internal Audit

The second discussion focused on the draft national internal audit standards being developed by the PIFC Department. This work aims to align Ukraine’s framework with the new Global Internal Audit Standards (GIAS). The EU4PFM experts highlighted key principles reflected in the new draft, such as: the independence and positioning of internal audit within organisations and the role of audit committees in supporting this independence. EU4PFM will provide written commentary on the draft standards, offering suggestions to further ensure consistency with GIAS and international best practice.

Both meetings also touched upon the joint exploration of possible areas for continued cooperation under the EU4PFM framework. The partners are currently reflecting together on how future support might best contribute to advancing the PIFC reform agenda.