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1

Relacje między NOK i parlamentami – konferencja w Czarnogórze

100%

Mazur J.

Kontrola Państwowa

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2014

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vol. 59

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issue 1(354)

149-153

EN

The conference was organised in November 2013 by the Network of the Supreme Audit Institutions (SAIs) of the EU Candidate and Potential Candidate Countries (Albania, Bosnia and Herzegovina, Macedonia, Montenegro, Serbia and Turkey) and the European Court of Auditors, with significant support from SIGMA. The objective of the conference was to exchange information and to establish closer relations between SAIs and parliaments: this goal was achieved by the participation of high rank representatives of these bodies, important presentations, lively discussions and informal contacts. Despite differences between individual countries, representatives of SAIs and parliaments unanimously agreed that their institutions need to cooperate, as it is a prerequisite for accountability of the public administration.

2

Reactive and Rapid Auditing : New Forms of SAIs’ Work

70%

Mazur J.

Kontrola Państwowa

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2021

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vol. 66

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issue 2 (397)

49-73

EN

The operations of contemporary states and societies are more and more related to information flow. New technologies allow for producing infor mation easily, and for circulating it rapidly. What conclusions should Su preme Audit Institutions draw from this? What should they do in order to deal with important and topical issues of high interest to the public?

3

Najwyższe organy kontroli oraz nowe aspekty kreowania wartości publicznej w złożonych systemach adaptacyjnych

70%

Nagy S.

Kontrola Państwowa

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2016

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vol. 61

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issue 4 (369)

33-51

EN

Supreme Audit Institutions must face increasing pressure owing to the financial and economic crisis and public finance crisis: contribute to a healthier and more effective functioning of the public accountability system and to generate higher social impacts by their activities. In order to meet these expectations, their value creation processes should be reconsidered and adjusted to the new recognitions about the complex adaptive systems. In his article, the author elaborates on some proposals which are based on the complex systems theory.

4

Wnioski de lege ferenda formułowane przez NIK – na tle doświadczeń innych NOK

70%

Mazur J.

Kontrola Państwowa

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2016

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vol. 61

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issue 1 (366)

28-53

EN

As a result of their audits, Supreme Audit Institutions (SAIs) formulate proposals addressed to auditees and other relevant entities. These may include proposals suggesting a need to change the binding legal acts or to issue new acts (de lege ferenda proposals). In his article, the author describes how NIK develops such proposals in comparison with practices of other SAIs, as well as the activities aimed at providing the quality and effectiveness of such proposals, for instance, by their appropriate formulation, by making a register of proposals, by including the list of proposals in the annual activity report of NIK, and by analysing how de lege ferenda proposals have been used while meeting with representatives of the parliament and the government. The article concludes with the issue of the role of NIK in the law-making process.

5

New Trends in the Works of Supreme Audit Institutions : Inspired by the ECA’s Audit

61%

Mazur J.

Kontrola Państwowa

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2020

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vol. 65

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issue 3 (392)

28-46

EN

In his article, the author presents several elements of the practices of Supreme Audit Institutions (SAIs): a multiannual audit strategy, selection of non-routine audit topics, informing the public about planned audits or audits in progress, or giving citizens an opportunity to contribute to audits. These illustrate new trends in the works of some SAIs. The inspiration for the article came from the audit conducted by the European Court of Auditors on the performance of public consultations by the European Commission.

6

Publiczne informowanie o realizacji zaleceń z kontroli - praktyka Izby Obrachunkowej Austrii

51%

Mazur J.

Kontrola Państwowa

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2022

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vol. 67

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issue 2 (403)

164-172

EN

The main objective of Supreme Audit Institutions (SAIs) is to contribute to efficient operations of the state, and to support citizens in its evaluation. In practice, the efficiency and usefulness of SAIs depend, in the first place, on the extent to which audit recommendations are implemented. SAIs other than courts of audit cannot oblige their auditees to do so, so they use impactful factors, such as, among other, proper selection of audit topics, deep knowledge and experience of auditors, and good communication with other state bodies, citizens and the media. Over the last years, the Austrian Court of Audit has developed a system for publicly inform about the extent of its recommendations implementation. In his article, the author discusses its functioning, and indicates how it impacts the stage of recommendations implementation.

PL

Głównym celem najwyższych organów kontroli (NOK) jest przyczynianie się do sprawnego funkcjonowania państwa i ułatwianie obywatelom jego oceny. W praktyce efektywność i użyteczność NOK zależą przede wszystkim od stopnia realizacji zaleceń wynikających z kontroli. Poza trybunałami obrachunkowymi, NOK nie mogą do tego zobowiązać kontrolowanych, wykorzystują zatem czynniki, na które mają wpływ, takie jak m.in. trafny wybór tematów kontroli, rozległa wiedza i doświadczenie kontrolerów czy dobra komunikacja z innymi organami państwa, obywatelami i środkami masowego przekazu. Izba Obrachunkowa Austrii w ostatnich latach rozwinęła system publicznego informowania o stanie realizacji swoich zaleceń. Artykuł przybliża jego funkcjonowanie i wskazuje, jak wpływa na stopień ich wdrażania.

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Relacje między NOK i parlamentami – konferencja w Czarnogórze

Reactive and Rapid Auditing : New Forms of SAIs’ Work

Najwyższe organy kontroli oraz nowe aspekty kreowania wartości publicznej w złożonych systemach adaptacyjnych

Wnioski de lege ferenda formułowane przez NIK – na tle doświadczeń innych NOK

New Trends in the Works of Supreme Audit Institutions : Inspired by the ECA’s Audit

Publiczne informowanie o realizacji zaleceń z kontroli - praktyka Izby Obrachunkowej Austrii