Second day of the study-vidit: ACU at the Swedish National Audit Office

The second day of the study visit of the Accounting Chamber of Ukraine to the Swedish National Audit Office (NAO), organised with the support of EU4PFM Component 5, was devoted to communications and human resources management – two essential pillars for a modern Supreme Audit Institution.

Today’s discussions focused on the principles of INTOSAI-P 12, highlighting how communication at both strategic and operational levels strengthens transparency, accountability, and trust. Participants examined approaches to internal communication across all levels of the organisation, ways to communicate individual audits effectively, the importance of engagement with Parliament, and feedback mechanisms that ensure dialogue with stakeholders.

The next session addressed human resources management, based on ISSAI 150. Swedish colleagues shared their experience in linking HR policy to corporate strategy, planning and recruitment, as well as systems for staff adaptation, training, and probation support. Particular attention was given to the competency management framework and to transparent performance evaluation, which together ensure institutional sustainability and professional growth.

The exchange of views in these areas showed how communication and HR management are not just support functions, but core elements shaping the authority, independence, and credibility of a Supreme Audit Institution.