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Poland 2012 ENG

The Polish Supreme Audit Office, Najwyższa Izba Kontroli (NIK), requested a peer review of its audit approach. The peer review was carried out based on a Memorandum of Understanding (MoU) signed by the President of NIK and representatives of the Supreme Audit Institutions (SAI) of Austria, Denmark (team leader), Lithuania and the Netherlands.

According to the Memorandum of Understanding the purpose of the peer review was to identify areas that may benefit from improvement and good practice. Specifically the objectives of the peer review were to:

  • obtain assurance that NIK is compliant with professional standards;
  • improve the transparency of NIK;
  • learn from other SAI’s experience in the areas of interest and improve key business areas.

The scope of the peer review was defined to cover NIK ’s audit approach including audit selection, planning, implementation, reporting and follow-up. The review included NIK’s audit procedures and how these are applied in the audit work, as well as NIK ’s guidelines, policies and strategies. The review covered the different types of audits conducted by NIK.

The peer review team consisted of:

Austria
  • Director Helmut Berger
  • Director Liane Stangl
Denmark (lead)
  • Director Henrik Berg Rasmussen
  • Special advisor Maibritt R. Kallehauge
  • Senior auditor Roman Śmigielski.
  • Special advisor Jens Petersen also assisted on the review of the SBEA during one visit
Lithuania
  • Director Mindaugas Macijauskas
The Netherlands
  • Senior auditor Herwig Cleuren