Strengthening audit capacities: study visit of the Accounting Chamber of Ukraine to the Swedish National Audit Office

The first 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 filled with intensive discussions and valuable learning.

The programme opened with an overview of the role, mission, and mandate of the Swedish NAO, followed by practical insights into its strategic and operational planning. Participants learned about the NAO’s comprehensive planning system, which combines a long term strategic plan, an annual audit plan, an annual operational plan. Special focus was given to how this system ensures that audits target the most relevant areas, resources are used efficiently, responsibilities are clearly defined, and progress is monitored through regular follow-up and reporting.

The delegation also learned the theory of change applied by the Swedish NAO, connecting resources, activities, and outputs with long-term outcomes and societal impact. In addition, ACU representatives reviewed examples of financial audits and performance audits based on the experience of the Ministry of Defense, as well as international cooperation practices.

This first day provided an excellent platform for knowledge exchange and building stronger professional ties between the ACU and Swedish colleagues while laying the groundwork for further development of Ukraine’s external audit system in line with IFPP standards. “We are glad that the Accounting Chamber of Ukraine had the chance to see these practices first-hand and exchange views with colleagues in Sweden. This dialogue is crucial for enhancing Ukraine’s audit capacity and aligning it with international standards,” noted Inguna Sudraba, EU4PFM Component 5 Team Lead.