EN
Three years ago, amendments were introduced to the Act on the Supreme Audit Office that had been in force since 1994. The amendments were related, in the first place, to the audit proceedings and the status of NIK employees, but they also introduced modifications in the legal regulation comprised in chapters 1 and 2 of the Act, which influenced the position of NIK in the political system. Since, on one hand, the amendments emphasise the position of NIK as the supreme body of state auditing and, on the other hand, they change the scope of NIK’s subordination to the parliament. In her article, the author discusses the standing of NIK in the light of the currently binding law.