The Accounting Chamber of Ukraine has started a financial audit of the National Anti-Corruption Bureau of Ukraine (NABU) in accordance with the agency’s Work Plan for 2026.
What auditors will examine
During the audit, the completeness and accuracy of NABU’s financial and budget reporting will be assessed, along with whether its preparation complies with legal requirements. The inspection is intended to determine whether the documentation reflects the institution’s actual operations and expenditures.
The auditors will pay particular attention to the ability of NABU’s internal control system to identify risks in a timely manner and to respond effectively to challenges that arise during the institution’s activities. Procedural and organisational control mechanisms will be evaluated.
Who is conducting the audit and when the results will be published
State auditors from the Department of Control (Audit) in the sphere of defence, security, the judiciary, law enforcement activities and justice are engaged in the control measure. They will carry out the inspection within the powers of the Accounting Chamber.
The report on the audit results is scheduled to be considered at a meeting of the Accounting Chamber in May 2027. The review date is specified in the agency’s 2026 work plan.
Previous inspections and identified non-compliances
Previously, the Accounting Chamber reviewed defence procurements. The inspection covered, in particular, the Ministry of Defence, the General Staff of the Armed Forces of Ukraine (ZSU), the State Border Guard Service and the state enterprise “Agency for Defence Procurement”.
The Accounting Chamber identified non-compliances with legal requirements totalling almost UAH 350 billion.
