plik PDF - Najwyższa Izba Kontroli

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plik PDF - Najwyższa Izba Kontroli

At the same time, the NIK worked on developing its ownauditing standards that would be compliant with both Polishlegal regulations and international requirements set forSupreme Audit Institutions. It was decided that NIK standardsshould regulate the issues related to planning, preparing andconducting audits and to development of post-audit documents.They should also cover the questions of audit proceedingsquality and human resources policy. The development of NIKauditing standards allowed it to systematize its achievementsin the area of audit methodology. They were concluded withthe Auditor’s Manual, adopted in 2003. The chapters of themanual are structured according to the groups of standardsand contain detailed methodological guidelines that can beused by auditors in practice. The manual also contains the Codeof Ethics, which is a set of values and norms that should becomplied with by auditors.The NIK immediately started implementing the methodologicalstandards that had been set. In the first place, the auditplanning process has been improved. In order to focus audits onthe most important elements of the State’s functioning, the NIKhas decided to identify priority audit directions for three-yearperiods. The NIK has also introduced the principle of identifyingmain audit areas on the basis of risk analyses and analyses ofsocio-economic conditions. It has been also decided to tracecorruption-prone areas in every audit and to examine internalcontrol functioning.Moreover, the approach to annual state budget executionaudits, one of the priority tasks of the NIK, has been modified. Itemploys international standards of financial auditing, includingthose related to giving opinion on regularity of budget reportsdevelopment and on certification of closure of accounts.The Supreme Chamber of Control, in order to reliably assessthe activity of state bodies and other entities, should meet topquality standards. These standards are applied at every stageof audit proceedings, from audit planning and preparations,through the audit itself, to implementation of audit results.That is why the quality management system based on ISO9000 has been introduced in accordance with the Auditor’sManual. The requirements it describes concern current qualitycontrol in the audit process, implemented as an element ofaudit supervision at particular levels. Audit quality is alsoexamined through internal peer reviews, in which auditorsfrom one organizational unit of the NIK assess the work ofanother unit. Conclusions from such reviews are subject to anin-depth analysis and are a means to eliminate system errorsand to improve the quality of the work performed.Changes in the human resources policy were another keyelement of the improvement of the NIK’s activity. Candidatesfor auditors are now recruited through an open multi-stagecompetition. Besides, the training portfolio offered to auditorshas been widened. In 2005, the procedure of annual evaluationof nominated employees was also modernized.Introduction of new audit methods is supported with theuse of computer assisted technologies. In 2004, the NIK ITStrategy was adopted, setting objectives, principles, prioritiesand development directions regarding NIK informationtechnologies. Achievements in the area of IT developmentwere assessed positively during a peer review organized incollaboration with the National Audit Office of Denmark. Thepeer review final report, issued in February 2006, states thatthe use of IT systems in the NIK is effective.21

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