15th-19th November this year the study tour to Warsaw (Poland)
has happened within the framework of the joint project of the Main Control and
Revision Office and the Ukrainian-Polish Foundation of Cooperation PAUCI. This
project is aimed at
introduction of internal audit at the regional level.
of the Central Harmonization Unit of the MainCRO,
personnel of the CROs and the regional public
administrations of Dnipropetrovsk, Lviv, Mykolayiv and Chernigiv regions participated in the study tour from Ukraine.
there is lack of an understanding of internal audit under the European model in
Minority of people which passed trainings and participated in pilots within the
framework of the Twinning project is acquainted with it. An experience that is
being gained in the course of getting acquaintance with the legacy practice is
very useful as services of internal audit shall actually begin to work in all
central executive authorities without an exception in 2012.
of institutions of the Poland
Republic which presented
their own experience in the sphere of internal audit to Ukrainian colleagues
was very wide. There were institutions of the central (the Ministry of Finance
and the Ministry of Infrastructure) and municipal (Marshalkovsk
Department of the Mazovetsk
Province and Department of Warsaw)
levels as well as public enterprises (LLC “Warsaw trams”) and funds (the National Fund
of Health Protection and the Polish Agency of the Enterprise Development).
colleagues presented the history of internal audit services becoming in Poland,
practical grounds of conduction of system audit, financial audit, and quality
audit, aspects of the training and certification of internal auditors to the
Ukrainian delegation. Besides, presentation of realization of treasury control
was very interesting.
day at the central office of PAUCI participants of pilot projects on internal audit, that is currently running in Ukraine, presented drafts of
audit reports. Polish experts which are practicing auditors presented their
remarks and recommendations to them.