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External Audit and Parliamentary Oversight



A thorough audit review goes far beyond checking whether procedures have been followed. It requires professional judgement, a critical look at the evidence and the ability to identify issues that could affect the reliability of audit conclusions. On 28 October 2026, the Accounting Chamber of Ukraine completed a four-session Hot Review Training Programme, developed and…

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How can public sector auditors work more effectively together, avoid duplication of efforts and ensure that important risks do not go unnoticed? The 11th Forum of Internal and External Auditors, “From separate audits to coordinated assurance: Mapping risks, responsibilities and assurance in Ukraine’s public sector”, held in Kyiv on 23 October with the support of…

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On 12 October, the Accounting Chamber of Ukraine (ACU), together with experts from EU4PFM Component 5, launched a new Performance Audit Training Programme aimed at strengthening auditors’ analytical and planning skills. The programme brings together 73 participants: 54 auditors from the ACU’s central and territorial offices and 19 audit team leaders. The first training sessions,…

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Is an audit conclusion reliable simply because all the required documents are in place? And how can reviewers identify weaknesses that could affect the credibility of audit findings before a report is approved? These questions were addressed on 8–9 October during the first two sessions of the Hot Review Training Programme, launched jointly by experts…

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How can public audit contribute to stronger institutions and better public decisions when a country is operating under the pressure of war, limited resources and growing demands on public finances? This was at the heart of the International Forum “The Future of Public Audit in Times of Global Challenges”, organised by the Accounting Chamber of…

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The Accounting Chamber of Ukraine continues its compliance audit training programme. On 21–23 September, EU4PFM experts delivered online training sessions for more than 40 auditors from the ACU’s territorial offices. While the overall programme covers all stages of the compliance audit process, Module 2 – Risk Assessment focused on strengthening auditors’ ability to identify, assess…

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