Comparison of the results of the work of the VOA of the EU countries and Ukraine for 2023–2024

In this study, we analyzed the effectiveness of the supreme audit institutions (SAIs) of 11 EU countries and compared their performance with that of the Accounting Chamber of Ukraine for 2023–2024.

In terms of productivity, Ukraine has moderate performance indicators in terms of the number of reports issued and audit objects per auditor. At the same time, the Accounting Chamber has changed its approach: instead of the number of audits, the focus has shifted to the volume of funds audited, which increased almost fivefold in 2024. This is in line with European approaches that focus on impact rather than formal indicators.

In terms of recommendations, Ukraine issued 574 recommendations in 2024 (1.73 per auditor), which is an average level compared to other countries. The share of recommendations that have been implemented or are in the process of being implemented is 80.7%, but the data only covers recommendations for the reporting year, which does not allow for a complete assessment of the long-term results.

Overall, the study indicates that Ukraine has an average level of productivity and control capacity, while facing a staff shortage and needing to strengthen its focus on the quality of recommendations, the stability of their implementation, and further alignment with best European practices.

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