For internal auditors in the public sector, key external assurance providers include the Accounting Chamber of Ukraine, the State Audit Service of Ukraine, and other oversight bodies. In particular, the National Agency on Corruption Prevention (NACP) plays a crucial role in providing assurance regarding the organisation of corruption prevention and detection efforts within public authorities.
This was emphasised by Maryna Barynina, Head of the NACP's Internal Audit Sector and a member of the Audit Committee of the Accounting Chamber of Ukraine, during the 11th Forum of Internal and External Auditors. She participated in discussions on mechanisms for cooperation between audit institutions and the NACP's role in preventing corruption risks.
The main theme of the event was the transition from isolated audits to a coordinated ecosystem of risk assessment and auditing in the public sector. In particular, participants focused on assurance mapping — a tool that helps clearly identify which risks are already covered by control measures, where the functions of different institutions overlap, and which vulnerable areas remain insufficiently addressed. This approach helps eliminate inefficient use of resources and ensures that gaps in risk management are addressed in a timely manner.
During the panel discussion, Maryna Barynina stressed the importance of establishing cooperation between internal and external assurance providers, particularly in the field of corruption prevention. According to her, cooperation between audit institutions and other units within public authorities should include coordinating work plans, sharing findings, and jointly identifying risks that require additional attention. This helps avoid duplication of control activities, make more efficient use of limited resources, and promptly identify risks that remain outside existing controls.
As part of the Forum, participants also discussed the experience of the European Court of Auditors in risk assessment and cooperation between external and internal auditors. The practical session involved jointly developing an assurance map based on a specific case study, identifying gaps in control coverage, and exploring opportunities for further coordination.
The participation of the NACP representative in the Forum contributes to the exchange of experience in risk management, the development of internal audit, and improved cooperation between public institutions. Coordination of audit and control activities is an important prerequisite for increasing the efficiency of public resource management, strengthening the accountability of public authorities, and preventing corruption risks.
For reference
The Forum, titled “From individual audits to coordinated assurance: mapping risks, responsibilities and assurances in Ukraine's public sector”, brought together representatives of the Accounting Chamber of Ukraine, the State Audit Service of Ukraine, internal auditors from public authorities, and European experts. The event was held with the support of Component 5 of the EU4PFM Programme (EU Public Finance Management Support Programme for Ukraine).
As a reminder, the NACP has had its own Audit Committee in operation since 2025. More information about its activities is available here.
