A delegation of the Republic of Uzbekistan, headed by M. Abdullaev, First Deputy Chairman of the Chamber of Accounts of the Republic of Uzbekistan, participated in the meeting as an observer.

The main theme of this year’s meeting was “Artificial Intelligence and Innovation in the Audit Process”. The discussions focused on the use of artificial intelligence and modern digital technologies in the activities of Supreme Audit Institutions, improvement of audit processes, quality management, and the implementation of innovative approaches in practice.

The meeting emphasized that digitalization and artificial intelligence are rapidly transforming the audit environment, while the fundamental principles underlying the activities of Supreme Audit Institutions, including independence, objectivity and effectiveness, continue to retain their importance.

Particular attention was paid to the use of artificial intelligence in the audit process as a tool that complements professional human judgment and enhances audit effectiveness.

During the meeting, the delegation of the Chamber of Accounts of the Republic of Uzbekistan presented information on the work being carried out in the country to digitalize public auditing, analyze data and use artificial intelligence technologies.

In particular, the participants exchanged views on measures being implemented to use modern information technologies in audit processes, expand automated data analysis capabilities, and advance the digital transformation of public auditing.

The meeting was also important from the perspective of further developing cooperation between the Chamber of Accounts of the Republic of Uzbekistan and the Court of Audit of Slovenia.

Participation in the dialogue within the “V4+2” framework created additional opportunities for exchanging experience among Supreme Audit Institutions, studying modern audit methods, and adapting them to national practice.

During the meeting in Bled, specific practical measures were identified to introduce the experience of the Supreme Audit Institutions of the “V4+2” countries into the activities of the Chamber of Accounts of the Republic of Uzbekistan and to implement the agreements reached.

In particular, the development of a concept for the Chamber of Accounts’ quality management system is planned. This will include a comparative analysis of existing quality control procedures against international standards, particularly the requirements of ISSAI 140, as well as the experience of the Supreme Audit Institution of Slovakia. Particular attention will also be paid to clearly defining the responsibility of management, methodologists, audit managers and auditors for audit quality.

In order to improve audit methodology, it is planned to establish a “Methodology Council” to review audit programmes, methodological documents and complex audit issues, as well as to introduce mechanisms for ensuring the consistent application of methodological approaches across all divisions of the Chamber of Accounts.

At the same time, a system of independent quality reviews of completed audits is planned to be introduced. Under this approach, selected completed audit materials will be reviewed by specialists who did not participate in the respective audit, and the findings will be consolidated and submitted to management. The main purpose of this approach will not be punitive, but rather the continuous improvement of audit processes and enhancement of quality.

It is also planned to establish a “quality cycle” by systematically incorporating the results of quality reviews and analysis into methodologies, guidelines, templates and training programmes. This will make it possible to systematically apply shortcomings and recommendations identified in audit practice to subsequent audit processes.

Specific measures were also identified regarding the use of artificial intelligence in auditing. In particular, an internal policy on the use of artificial intelligence in public auditing will be developed, providing for the classification of data into public, internal and confidential categories and defining the AI tools that may be used for each category. Requirements will be established to restrict the uploading of non-public data to external AI services, require auditors to verify AI-generated results, and document such results in the relevant audit materials.

In addition, in order to identify tasks where artificial intelligence can be used in audit processes, a survey will be conducted among auditors to compile a list of time-consuming and repetitive tasks. The expected benefits and potential risks will be assessed for each task, and pilot projects will then be selected.

To enhance the ability of Chamber of Accounts staff to use artificial intelligence effectively and securely, the development of basic and advanced training modules is also planned. These modules will cover the proper formulation of prompts for artificial intelligence, verification of obtained results, data security, and the development of practical skills based on real-life work situations.

Thus, the best practices studied during the “V4+2” group meeting in Bled are being transformed into concrete practical measures aimed at improving audit quality management at the Chamber of Accounts of the Republic of Uzbekistan, harmonizing methodological approaches, introducing independent quality review mechanisms, and ensuring the safe and effective use of artificial intelligence and data analytics.

At the conclusion of the meeting, the organization of the 2027 “V4+2” group meeting was entrusted to the Supreme Audit Institution of Poland. The meeting was of important significance for expanding the professional cooperation of the Chamber of Accounts of the Republic of Uzbekistan with foreign Supreme Audit Institutions, studying and introducing best practices into national practice, and developing public auditing on the basis of modern technologies.