Expertise France keeps providing best knowledge and experience for the Accounting Chamber of Ukraine

Expertise France keeps providing best knowledge and experience for the Accounting Chamber of Ukraine on auditing local budgets, state-owned and municipal enterprises, and fraud detection.

Pascal Mounier, international expert, Vincent Sivré, Section President of the Regional Chamber of Accounts, Centre-Val-de-Loire, and Martin Launay, Section President of the Regional Chamber of Accounts, Auvergne-Rhône-Alpes, shared the experience and practical approaches of the French Cour des comptes and the Regional Chambers of Accounts within their mission to the Accounting Chamber of Ukraine. The expertise included the areas of auditing state-owned and municipal enterprises, auditing local budgets, evaluating public policies, detecting fraud in Interreg and EU-funded programmes, and using digital tools, R, Python and artificial intelligence in audit work.

Special attention was paid to ensuring alignment with international auditing standards, including ISSAI and ISA, in the context of Ukraine’s European integration process, as well as to supporting the Accounting Chamber of Ukraine in further strengthening its institutional capacity.

Over the course of five working days, experts discussed practical audit tools and methodologies, including audit planning, risk assessment, preparation of working papers, use of checklists, standardised templates, and digital instruments. Dedicated sessions focused on the audit of state-owned and municipal enterprises, public policy evaluation based on the principles of economy, efficiency and effectiveness, as well as fraud detection practices in Interreg and other EU-funded projects.

The application of international auditing standards, including ISSAI and ISA, in the Ukrainian context is particularly relevant in view of the expanded mandate of the Accounting Chamber of Ukraine regarding the audit of local budgets and the activities of local self-government bodies. The French experts presented long-standing expertise in external oversight of local public finances and local authorities.

Special attention was also given to modern digital tools in audit work, including the use of R, Python and artificial intelligence for data analysis, anomaly detection, automation of certain audit processes, and preparation of audit materials.

The mission also provided an opportunity for strategic dialogue on future cooperation between the Accounting Chamber of Ukraine, French institutional partners and Expertise France, including in the context of the EU Public Finance Management Support Programme for Ukraine (EU4PFM) Phase III programme, which will continue supporting Ukrainian institutions in the fields of public financial management, public financial control and external audit.