EU4PFM Facilitates Dialogue Between External and Internal Auditors in Ukraine
Kyiv, April 16, 2025 — EU4PFM today hosted the eighth high-level seminar in its established series titled “Two Perspectives, One Goal: Promoting Cooperation Between External and Internal Audit.”
Held on a regular basis, the event has become a tradition, promoting closer cooperation between Ukraine’s external and internal audit institutions through dialogue, experience-sharing, and alignment with EU best practices.
Participants included representatives from the Secretariat of the Budget Committee of Verkhovna Rada, the Accounting Chamber of Ukraine, the State Audit Service, internal audit units across public institutions, as well as key international experts from Spain and Latvia. The seminar featured a mix of keynote speeches, practical case studies, and interactive discussions.
In her opening remarks, Inguna Sudraba, Team Leader of EU4PFM Component 5 “External Audit and Parliamentary Oversight,” emphasized the strategic importance of audit cooperation.
“Building bridges between internal and external audit structures is essential to enhance audit quality, avoid duplication, and ensure the efficient use of public resources. Through initiatives like this, EU4PFM supports Ukraine in strengthening institutional trust and aligning audit practices with European standards”, noted Inguna Sudraba.
Following her remarks, Olga Pishchanska, Head of the Accounting Chamber, Olha Kuchma, Director of the Department of Regulatory and Methodological Support of the State Audit Service of Ukraine, and Maryna Barynina, Head of the Internal Audit Sector at the National Agency for the Prevention of Corruption, delivered welcome addresses. They highlighted Ukraine’s ongoing efforts to strengthen its system of internal and external financial control and improve transparency and accountability in public finance.
A central highlight of the seminar was a presentation by Soledad Llamas Tator, Chair of the Committee for Cooperation between ECIIA and EUROSAI and Director of Internal Audit at Canal Isabel II (Madrid). She shared findings from a joint international survey that received 134 responses from 24 countries and offered insights into the state of audit cooperation in Europe:
“Across Europe, 86% of Supreme Audit Institutions (SAIs) report some level of coordination with internal audit bodies, yet only 42% formally use the work of internal auditors in their own audits. This shows that the potential is still underused,” noted Soledad Llamas Tator.
“Moreover, challenges such as differences in professional standards, the risk of misinterpretation, and a lack of structured communication persist. But the good news is—we know how to manage these risks: through clear communication, shared planning, and mutual recognition of each other’s roles. As we say, two roles—one dance.”
She also described various forms of collaboration observed across countries, including shared documents, joint training sessions, regular meetings, and even co-authored publications. The survey found that public sector entities audited by SAIs were more likely to engage with internal audit and share information, reinforcing the case for institutionalized cooperation.
Her remarks were followed by an insightful presentation from Ingrīda Kalniņa-Junga, Head of the Audit Sector at the State Audit Office of Latvia.
“Effective cooperation between SAIs and internal auditors is essential for strengthening governance and audit quality. By combining external independence with internal insight, we achieve more comprehensive risk assessments, timely issue detection, and better alignment with regulatory standards. While challenges exist—especially in harmonizing approaches and building trust—the benefits, from improved resource efficiency to enhanced stakeholder confidence in governance, make collaboration not just valuable, but vital,” highlighted Ingrīda Kalniņa-Junga.
The seminar also showcased Ukrainian experiences, including the results of a survey conducted among auditors of the Accounting Chamber, reflecting their practical experience of interaction with internal audit units. The event concluded with a dynamic panel discussion, where participants explored both obstacles and opportunities for more effective audit coordination.
This seminar forms part of the EU4PFM project’s broader commitment to support Ukraine’s efforts in strengthening its public financial management system and building a professional, independent, and efficient audit environment aligned with EU best practices.
