1 / 3

UKRAINE GOVERNANCE ASSESSMENT 2006

UKRAINE GOVERNANCE ASSESSMENT 2006. Sigma Ukraine governance assessment. Public Internal Financial Control Joop.Vrolijk @oecd.org. Assessment according to EU PIFC approach Conclusions No PIFC legal framework for PIFC

deepak
Download Presentation

UKRAINE GOVERNANCE ASSESSMENT 2006

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. UKRAINE GOVERNANCE ASSESSMENT 2006

  2. Sigma Ukraine governance assessment Public Internal Financial Control Joop.Vrolijk @oecd.org

  3. Assessment according to EU PIFC approach • Conclusions • No PIFC legal framework for PIFC • Sound FMC systems based on the principle of managerial accountability with ex-ante, ongoing and ex-post controls are partly in place. • Decentralised Internal Audit is in its early days • The co-ordination of control in hands of the STU and the KRU. Thus • PIFC according to the EU model does not exist yet • Development: Cabinet of Ministers of Ukraine has adopted PIFC strategy and action plan, including the three pillars of the EU PIFC system • Recommendations • Reconsider redefining the strategy paper • The MoF to determine up to a required level the capacity for developing and implementing the FMC and IA • The KRU to define a change management strategy • The MoF and the KRU to seek peer assistance for supporting the implementation of the PIFC strategy and the change process within the KRU. • Establish a sound accounting system ; • Document the main procedures (audit trail); • The MoF to seek co-operation with the international internal audit organisation in setting up the training programme for public sector internal auditors in Ukraine.

More Related