Poland 2007 ENG

This peer review should give an assessment of the extent to which the audit provides the public with clear, objective and useful information on the functioning of the state. The peer review should in particular cover the following specific issues: To examine whether the SCC’s audit practice properly follows the guidelines included in the Auditors’ Manual with special regard
to the SCC’s state budget execution audit, to examine whether the SCC’s staff recruitment and training system contribute to the quality of the SCC’s audit work, and to review audits carried out by the SCC’s Internal Auditor in order to examine whether the internal audit reporting is reliable and in compliance with national and international standards.