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  1. 1 Kontrola Państwowa

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  1. 1 Jarzęcka-Siwik E.

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Procedura uchylania immunitetu kontrolerskiego przez Kolegium NIK – immunitet gwarancją niezależności i praworządności

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Jarzęcka-Siwik E.
Kontrola Państwowa
|
2016
|
vol. 61
|
issue 2 (367)
15-27
EN
The auditor immunity is necessary to ensure appropriate performance of state audit tasks. Persons who do this job must be protected against potential charges of legal and penal nature, formulated due to performance of their professional activities. The auditor immunity cannot be considered as impunity, because the protection that it provides is not abused by the Supreme Audit Office. Motions to waive immunity are in fact very rare. However, the lack of exhaustive legal regulations in this regard does not allow for sufficient assurance as to the proceedings that are applied, especially in such a crucial area as the right to defence. In her article, the author presents the details of the procedure for waiving the auditor immunity by the Council of NIK.
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