GSAI: Kyrgyzstan Updates Its Audit System and Approaches IAASB Standards

Владислав Вислоцкий Economy
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At the event held in the capital, representatives of the Accounts Chamber of Kyrgyzstan, the Polish Supreme Audit Office, the INTOSAI Development Initiative (IDI), the European Union delegation, and other international partners noted the achievements of the GSAI project, which supports the reform of state audit in the country.

The GSAI project has become an important step in improving the system of external control over the use of budgetary funds. The Accounts Chamber, responsible for monitoring the expenditure of state resources, plays a key role in ensuring transparency and efficiency in financial management. In this regard, updating audit processes is of strategic importance.

The international support for the project has been significant. Poland, through its Supreme Audit Office (NIK), provided expert consultations, training Kyrgyz auditors and adapting European methodologies to local conditions. IDI provided organizational support, while the funding for programs, working visits, and the development of new methodological materials was provided by the European Union and the Supreme Audit Office of Saudi Arabia. The Accounts Chamber of Kyrgyzstan has acted as an important national partner and initiator of reforms.

During the implementation of the project, many tasks were accomplished. The rules and methodologies for conducting audits were updated to align with international ISSAI standards, making the audits clearer and more objective, as well as comparable to the practices of leading European agencies. The digitization of audit processes began, which allowed for faster audits and improved data analysis quality, minimizing the influence of the human factor.

A key aspect of the project has been personnel training. More than twenty experts from Poland conducted training sessions and consultations for the specialists of the Accounts Chamber. Kyrgyz auditors also underwent internships in Poland, where they became acquainted with the practical aspects of the European state audit system. The project also contributed to improving the internal operations of the Accounts Chamber, making planning and control processes more organized and predictable.

Representatives of the Polish audit office noted that Kyrgyzstan has shown a high interest in reforms and a willingness to implement best practices. IDI emphasized the project's success in the region, while the EU representative expressed readiness to continue support, highlighting the importance of audit reforms for enhancing the transparency of public governance.

The Chairman of the Accounts Chamber, Almazbek Akmatov, noted that the updated methodologies now meet European standards, allowing them to work on par with colleagues from the EU. He also added that the preparation for the second phase of the project is in its final stages, which will be a logical continuation of current efforts.

The results of the first phase of GSAI strengthen control over state expenditures, help reduce corruption risks, enhance budget transparency, and build citizens' trust in state institutions. These reforms directly impact the quality of public service delivery, including infrastructure construction and the provision of social facilities such as schools and hospitals.

The second phase plans to continue the digitization of audits, deepen the implementation of international standards, and strengthen the interaction of the Accounts Chamber with parliament, civil society, and the media. The GSAI project lays the foundation for creating a modern and professional system of external audit in Kyrgyzstan that meets international standards.
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