Kyiv, February 27, 2025 – a regular meeting of the Advisory and Scientific Council of the Accounting Chamber was held in the meeting room of the Presidium of the National Academy of Sciences of Ukraine. It considered a number of important issues regarding the implementation of the INTOSAI Professional Documents System in the work of the Accounting Chamber.
Specialists of the National Institute for Strategic Studies prepared a scientific assessment to the INTOSAI GUID 5290 «Guidance on audit of the development and use of key national indicators».
The scientific assessment at the meeting of the Advisory and Scientific Council of the Accounting Chamber was presented by a member of the Council, Deputy Director – Head of the Center for Economic and Social Research, Doctor of Economics Yaroslav ZHALILO.
In his presentation, Yaroslav ZHALILO emphasized the importance of applying international standards in the work of state bodies, in particular, to ensure analysis, strategic planning, audit, and education. He recalled that according to Article 1 of the International Organization of Supreme Audit Institutions INTOSAI, the work of such bodies is aimed at helping governments improve the efficiency of their work, transparency and accountability, which is very important in the context of building a democratic system of governance to achieve public trust, and to promote the effective use of limited state resources.
GUID 5290 «Guidance on audit of the development and use of key national indicators» is designed to increase the efficiency of supreme audit institutions in the use of key national indicators. Key National Indicators (KNI) are the indicators that are used by the government / management structures to set goals for monitoring processes, as well as to measure the results of program and policy measures to ensure the achievement of set goals.
During the analysis of GUID 5290, attention was focused on a number of tasks, including: completeness, quality, correctness of the translation; relevance of its use for Ukraine; development of recommendations on possible areas of application; development of proposals for the implementation of its provisions into the strategic planning system and for widespread use.
According to the results of the analysis, it was found that the specified Guide may be relevant for auditing and preparing methodological principles for the development of strategic program documents at the national and regional levels. Its application will significantly increase the effectiveness of decisions of the legislative and executive authorities and local self-government bodies, and a qualified approach to the formation of the KNI system will expand the circle of stakeholders involved in the development and assessment of the effectiveness of state policy.
According to the results of the analysis, a number of recommendations were proposed for the implementation of the Guide, both in the work of the Accounting Chamber and for government structures (Ministry of Economy, Ministry of Finance, key spending units).
In particular, it is recommended to:
regulate the national strategic planning system by approving the Concept of the National Strategic Planning System;
conduct a systematic audit of current strategic/program documents;
develop a system of strategic/program documents and methodological principles for developing strategic / program documents, taking into account the approaches defined in GUID 5290 and other INTOSAI standards and guidelines.
take into account the provisions of the Guidelines when developing strategic and program documents by the Ministry of Economy, the Ministry of Finance and the key spending units;
introduce the study of the provisions of GUID 5290 as part of the training of specialists in the fields of public administration and economic analytics.
According to the scientific conclusion of the NISS, the application of the GUID 5290 Guidelines will significantly increase the effectiveness of decisions of the legislative and executive authorities and self-government bodies, ensure a qualified approach to the formation of the strategic/program system, and expand the circle of stakeholders involved in the development and assessment of the effectiveness of state policy.
Following the discussion, members of the Advisory and Scientific Council of the Accounting Chamber gave a favorable review of the scientific assessment prepared by the experts of the National Institute for Strategic Studies and supported the proposed recommendations.
Get quality and up-to-date analysis from NISS in a format convenient for you:
- read us in Telegram and Facebook
- listen to us on Google Podcast
- watch us on YouTube
Photo: NISS