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  1. 1 Kontrola Państwowa

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  1. 1 Mazur J.

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  1. 1 2018

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Współpraca ETO i NOK państw Unii w prowadzeniu kontroli

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Mazur J.
Kontrola Państwowa
|
2018
|
vol. 63
|
issue 6 (383)
46-74
EN
The mandate of the European Court of Auditors (ECA) and Supreme Audit Institutions (SAIs) of the European Union Member States – with regard to auditing of the management and utilisation of EU funds – overlap to some extent. The ECA and SAIs also partially share the stakeholders – the citizens of the European Union. As a result, cooperation of these bodies seems natural. In his article, the author presents the main areas of cooperation between the ECA and SAIs: participation of SAIs in the Court’s audit visits in the Member States, the activities aimed to mitigate the risk of duplicated audits, and cooperative audits.
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