School of Performance Auditing
On August 25-26, 2010 the
Accounting Chamber of Ukraine
hosted the Ukrainian-Swedish
seminar on performance auditing
that was carried out in accordance
with the 2010 Joint Action Plan to
the project "Cooperation in the
field of capacity building between
the Accounting Chamber of Ukraine
and the National Audit Office of
Sweden".
The case studies presented by the
Accounting Chamber described the
elements of performance audits,
such as planning, implementation
etc, requirements to the documents,
mechanisms of audit quality
assurance as well as reporting.
Mr. Yaroslav Flissak, the Director
of Department for science and
humanitarian sphere presented the
performance audit of funds
allocated by the Ministry of
Education and Science of Ukraine to
scientific research, and Mr. Ihor
Zaremba, the Director of Department
for Industry, Manufacturing
Infrastructure and State Property -
the performance audit of the state
system for navigation safety.
The members of the expert team from
the National Audit Office of Sweden
shared their experience in carrying
out performance audits.
Additionally, the Senior Audit
Advisor of the Swedish NAO Tony
Angleryd presented the Draft
INTOSAI Standard on Performance
Auditing (ISSAI 3100) and the
Addendum to ISSAI 3100
"Establishing a Sustainable Audit
Function: High Level Guidelines".
The participants discussed the
proposals of the Swedish colleagues
regarding further cooperation.
Particularly, it was proposed to
start working under pilot projects
on performance auditing. If so, the
role of the Swedish part will be in
providing advisory assistance to
all stages of audit process.
During the discussion of the
seminar outcomes Mr. Gennadiy
Shakh, the Director of Department
for Standards, Analytics and
Development, mentioned that the
methodology used by the SAIs of
both Ukraine and Sweden when
conducting performance audits seems
very similar. The differences
between the two countries consist
rather in the expectations and
requirements set by the Ukrainian
and Swedish societies to their
Supreme Audit Institutions.
Summarizing the results of seminar,
the Deputy Chairman of the
Accounting Chamber Mr. Olexandr
Yaremenko emphasized that during
the two days of work the SAIs of
Ukraine and Sweden proved to be
honest and open to each other and
moving in the right direction.
The parties agreed to discuss very
soon in more details ways of
further collaboration between the
two institutions.
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