By the end of 2026, NABU will conduct an audit of its investigators, classified operations, and finances (DOCUMENT)
20 April 17:04
The National Anti-Corruption Bureau plans to conduct an internal audit of the work of the First and Fourth Main Detective Divisions, the Security and Confidentiality Department, and the departments responsible for the bureau’s financial and logistical support by the end of 2026. This is evidenced by the Internal Audit Activity Plan, signed by Semen Kryvonos and published on the NABU website, reports "Komersant Ukrainian".
As noted in the document, the audit will examine the efficiency, effectiveness, and quality of the departments’ organizational work in the aforementioned areas. In particular, in addition to the detectives, this year the audit will cover the Human Resources Department, the Accounting and Reporting Department, the Department for Financial Resources, Property, and Control over Their Use, and the Security and Confidentiality Department.
The NABU plans to first audit the Fourth Main Division of Detectives and Financial Investigators. Conclusions regarding their work are expected to be drawn as early as the first half of 2026.
“The purpose (mission) of the internal audit: to assist the National Anti-Corruption Bureau of Ukraine in achieving its defined goals by providing the Director of the National Bureau, based on the results of the assessment of the National Bureau’s activities, with objective and independent conclusions and recommendations regarding the improvement of the management system and the effectiveness of the National Bureau’s operations, enhancing the efficiency and effectiveness of the internal control system, including risk management processes, and improving policies and procedures,” the document states.
The Bureau will allocate 251 days and two staff members to conduct the audit .
At the same time, in accordance with Article 26 of the Law of Ukraine “On the National Anti-Corruption Bureau of Ukraine,” an external independent assessment (audit) of the NABU’s performance must be conducted annually .
Earlier, Taras Kachka, Deputy Prime Minister for European and Euro-Atlantic Integration of Ukraine, emphasized the need for such an audit. In particular , he stated that maintaining the annual format of the NABU audit is justified given the current legislative requirements and context.
Meanwhile, some anti-corruption activists described the government’s intentions to conduct an audit of NABU as “yet another attempt to exert pressure.”
Opinion of the CPC
“There are also several very urgent reforms, critically necessary for our movement and progress toward the EU, that the government should have developed but has not. The necessary draft laws have not been submitted to parliament. And the government is busy trying to rush through an audit of NABU. The question is, why these tasks? And it seems to me, not to rush and comply with the law. It seems to me, to create additional pressure on the Anti-Corruption Bureau,” stated CPC Director Daria Kalenyuk on Radio NV
A Lawyer’s Opinion
In turn, lawyer Oleg Shram noted that the information campaign about alleged “pressure” on NABU is an attempt to derail or delay as much as possible the audit that the Cabinet of Ministers is required to conduct.
“We are seeing classic sabotage: first through loyal media outlets and civil society organizations, and then directly from NABU itself, with provocative and manipulative statements about ‘pressure’ being made. Although the government is simply complying with the explicit provision of the law regarding the annual audit. But instead of transparency—there are attempts to derail the process or at least drag it out as long as possible to buy time and create the illusion of activity,” Shram stated.
As a reminder, the previous international audit of NABU covered 9 months of the Bureau’s work out of its more than 10 years of operation. The overall assessment of the Bureau’s work was 1.4 points.
Among other things, the audit identified a number of systemic issues “that require resolution.” These included the lack of a comprehensive development strategy, risks of information leaks, the lack of regulation of certain internal procedures, and inconsistencies in the Bureau’s organizational structure.
In total, the auditors provided NABU with 26 key recommendations.
