PL EN


2016 | 61 | 5 (370) | 31-45
Article title

Przygotowanie i przeprowadzanie kontroli doraźnych przez Najwyzszą Izbę Kontroli – działalność kontrolna Izby

Content
Title variants
EN
Preparation and Performance of Ad Hoc Audits by Supreme Audit Office – NIK’s Audit Activity
Languages of publication
PL
Abstracts
EN
The audit activity of the Supreme Audit Office is primarily its planned activity. This is set forth in Article 6 (2) of the Act of 23rd December 1994 on the Supreme Audit Office. The legislator left some freedom to NIK with regard to setting the area of its audit activity, providing for a possibility to conduct ad hoc audits. Decisions on performing ad hoc audits are taken in accordance with the principles set by the director of the competent organisational unit of NIK, upon consent of the authorised member of the NIK management, i.e. the President of NIK or the authorised Vice-President. Such a model is aimed at preventing the excessive application of audit activities due to external pressure. And it is necessary because NIK’s independence and objectivity must be ensured, especially when an initiative to conduct an audit comes from the outside.
Year
Volume
61
Issue
Pages
31-45
Physical description
Dates
published
2016-10
Contributors
  • Najwyższa Izba Kontroli
author
References
  • Jarzęcka-Siwik E., T. Liszcz, M. Niezgódka-Medkova, W. Robaczyński. 2000. Komentarz do ustawy o Najwyższej Izbie Kontroli, 37. Warszawa: Wydawnictwo Sejmowe.
  • Jarzęcka-Siwik E., B. Skwarka. 2015: Najwyższa Izba Kontroli. Komentarz do ustawy o Najwyższej Izbie Kontroli, 53. Difin.
  • Wojciechowski J. 2009. „Po co istnieje NIK”. Kontrola Państwowa 1 : 9-10.
Document Type
Publication order reference
Identifiers
ISSN
0452-5027
YADDA identifier
bwmeta1.element.desklight-4c6e7951-ea86-43fe-9411-598073ecb7cb
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.