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

• Authors: Elżbieta Jarzęcka-Siwik , Maciej Proksa

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.

Keywords

EN

ad hoc audits; Supreme Audit Office; audit activities; planned activity; performing ad hoc audits

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2016
• Volume: 61
• Issue: 5 (370)
• Pages: 31-45

Dates

published

2016-10

Contributors

author

Elżbieta Jarzęcka-Siwik

• Najwyższa Izba Kontroli

author

Maciej Proksa

• Najwyższa Izba Kontroli

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.

Identifiers

ISSN

0452-5027