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The Accounting Chamber held an unscheduled meeting chaired by the Acting Chairman of the Accounting Chamber Andrii Maisner, where the Methodological Manual on the Quality Management System (hereinafter – the Manual, which comes into force from 01 January, 2024) was considered and approved.
The Manual is based on the best international practices, INTOSAI principles, in particular the International Standards of Supreme Audit Institutions (ISSAIs). It contains the main elements of the quality management system and their key principles, which allow to direct and control the activities of the Accounting Chamber in terms of the quality of its external financial control measures. In particular, the quality management system includes the following elements: Leadership, Ethical Values, Strategic and Operational (Annual) Planning, Human Resources, Auditing, Monitoring (Quality Assurance).
The Leadership element defines the position of the Chairman and members of the Accounting Chamber on their role in the quality management system. Ethical Values element defines the policies and procedures for the implementation of ethical values. Strategic and Operational (Annual) Planning and Human Resources are elements responsible for the process of organisation and timely provision of the institution with the resources necessary to conduct quality audits. Continuous improvement and effectiveness of the Accounting Chamber's audits are ensured by the Audit Performance and Monitoring (Quality Assurance).
"Making a decision on the quality management system is a crucial fundamental step that will determine not only the quality audit system, but also the entire activity of the Accounting Chamber," Inhuna Sudraba, a Team Leader of the EU project "Strengthening Capacities in External Audit in Line with International Standards in Ukraine" said.
The key task for the Accounting Chamber as the Supreme Audit Institution is to provide high-quality audit services and perform other activities in a consistent manner. The quality of the activities performed by the institution affects its reputation, level of trust and the way it fulfils its mandate. Therefore, the implementation of the quality management system in the Accounting Chamber is aimed at improving the efficiency and effectiveness of its activities.
The Manual has been prepared with the funding of the EU project "Strengthening Capacities in External Audit in Line with International Standards in Ukraine". The project is funded by the European Union and implemented by DAI Global Austria GmbH & CoKG.
