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  1. 1 Kontrola Państwowa

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  1. 1 Dziwisz S.

  2. 1 Jędrzejczyk M.

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  1. 1 2021

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Kontrola wspólna i pod kierownictwem NIK - niedoceniana metoda współpracy czy wadliwa instytucja

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Dziwisz S., Jędrzejczyk M.
Kontrola Państwowa
|
2021
|
vol. 66
|
issue 6/I (401)
10-23
EN
The position of NIK as the Supreme State Audit Body, as set forth in the Constitution, pro vides the mandate to conduct audits that are broad in scope and coverage. Consequently, other audit and inspection bodies of the public administration and self-government are obliged to cooperate with NIK. Despite the mandatory nature, it should be regarded as an activity of equal audit bodies, since there is no organisational subordination be tween these bodies and NIK. The objective of the obligation to cooperate is to ensure effective and efficient performance of NIK’s statutory tasks. That is why the right to use such forms of cooperation is related to NIK’s audit engagements. As a result, the number of audited entities and cooperation (regarding the subject and scope) is limited to NIK’s statutory competences. The forms of cooperation are set forth in the Act of 23 December 1994 on the Supreme Audit Office, and one of them is conducting audits jointly or under NIK’s leadership. Since there are no detailed legal provisions to regulate the principles of such cooperation, this right is rarely used by NIK. The article is an attempt to define the concept of a joint audit and to differentiate it from an ad hoc audit. The objective of the article is also to define the opportunities of joint audits and to assess whether these are justified.
PL
Najwyższa Izba Kontroli może zdecydować o współpracy z innymi organami kontroli, rewizji lub inspekcji działającymi w administracji rządowej i samorządzie terytorialnym. Jedną z jej form jest prowadzenie kontroli wspólnie, pod kierownictwem Izby. W artykule podjęto próbę wyjaśnienia na czym polega kontrola wspólna i porównania jej z kontrolą doraźną wykonywaną na zlecenie NIK. Oceniono możliwość i zasadność prowadzenia kontroli wspólnych.
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