Supreme Audit Office
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NIK as INTOSAI Member

The International Organisation of Supreme Audit Institutions (INTOSAI) was established in 1953. It gathers 189 members - Supreme Audit Institutions from all parts of the world, including the NIK (since 1959). INTOSAI is an autonomous, independent and non-political organisation.

INTOSAI issues international guidelines and develops methodology of various audit activities, provides trainings and facilitates exchange of information and experiences among its members. The NIK is actively involved in INTOSAI activities, and NIK representatives are present in INTOSAI structures and participate in INTOSAI subcommittees, working groups, task forces and congresses.

More on INTOSAI: www.intosai.org

 

NIK as the Chair of EUROSAI

The European Organisation of Supreme Audit Institutions (EUROSAI) is a regional working group of INTOSAI. At present, EUROSAI gathers 49 Supreme Audit Institutions (SAIs) and the European Court of Auditors (ECA). EUROSAI is an arena for information exchange as regards external state auditing, it also participates in development of international auditing standards and organises trainings for auditors.

The top body of EUROSAI is the Congress, which is composed of all EUROSAI members. It meets at least once every three years. The latest Congress was hosted by the NIK and organised in Kraków.

More on NIK Presidency: www.eurosai2008.pl

More on EUROSAI: www.eurosai.org

 

Contact Committee

The Contact Committee (CC) is an assembly of the Heads of the Supreme Audit Institutions of European Union member states and the European Court of Auditors (ECA). It is an autonomous, independent and non-political body. The main responsibility of the Contact Committee is to allow for knowledge and experience exchange as regards audits of European Union funds and other issues related to the EU. The Contact Committee provides mutual support as well as initiates and coordinates activities of the member SAIs in the area of the EU.

The CC meets once a year. The President of the NIK was the Acting Chair of the CC in 2006. Until October 2012, the CC Acting Chair is the President of the Court of Accounts of Portugal.

More on the Contact Committee: eca.europa.eu

 

European Court of Auditors

The European Court of Auditors (ECA) is one of the five EU institutions responsible for auditing EU funds management and the execution of the EU budget. The NIK cooperates with the ECA as regards auditing of European Union. NIK auditors assist ECA auditors in its audits carried out in Poland. In the years 2003-2009 (until mid-May), the ECA performed 53 audits in Poland.

More on the ECA: eca.europa.eu

 

International Board of Auditors of the NATO (IBAN)

The IBAN audits the finances of NATO bodies and the expenditure made by NATO bodies and member nations under the NISP.

More on IBAN: www.nato.int

 

Bilateral contacts

The NIK develops working contacts with almost all European Supreme Audit Institutions. They exchange experiences, organise trainings and carry out cooperative audits. It also cooperates with the SAIs of the USA, Canada, India and Morocco.

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