Prewencyjna funkcja kontroli Najwyższej Izby Kontroli – wykład inauguracyjny na studiach podyplomowych
Preventive Function of Auditing by the Supreme Audit Office – Lecture for Students of the University of Łódź
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On 4th March 2016, President of NIK Krzysztof Kwiatkowski, during the inauguration of the postgraduate studies “Legal Aspects of State Auditing” at the Faculty of Law and Administration of the University of Łódź, gave a lecture dedicated to the preventive function of NIK’s audits. NIK’s audits have a preventive function because they both aim at establishing irregularities, and disclose the reasons thereof. The conclusions formulated by NIK in post audit statements are implemented not only by the auditees, but they provide guidance for other entities as well. In his lecture, President Krzysztof Kwiatkowski referred to de lege ferenda proposals, i.e. proposals to amend the law, which he called prevention of the highest level.
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