About the Supreme Audit Office

About NIK

Mission and Vision

The mission of the Supreme Audit Office is to foster sound management and effectiveness in public service to the benefit of the Republic of Poland.

The vision of the Supreme Audit Office is a widely-recognised Supreme Audit Institution whose reports will be a long-needed and sought-after source of information for the state authorities and the public.

Basis for activity


The Supreme Audit Office was established as one of the first institutions in the revived, independent Poland. It is not an accident. Any state that wants to function efficiently, needs a competent audit institution, independent of the executive power, to safeguard public money. In the democratic world such institutions are a standard.

The state audit exercised by NIK is underpinned by clearly defined principles: transparency of intentions, reliability of information, apoliticality of auditors and collegiality in taking key decisions. In that way NIK draws on the world standards in state auditing.

The Supreme Audit Office operates based on the Constitution of the Republic of Poland, the Act on the Supreme Audit Office, the Charter of the Supreme Audit Office and regulations of NIK President. The provisions of law define among others the position of NIK, its tasks, the mode and scope of NIK’s operations as well as its internal organisation.

Constitution of the Republic of Poland (excerpt)

Act on the Supreme Audit Office

After Poland accessed the European Union, NIK quickly joined works to develop the state auditing standards. Those efforts were recognised soon. In 2008, NIK President was appointed Chair of the European Organisation of Supreme Audit Institutions (EUROSAI). This is a great distinction and at the same time confirmation of the course NIK had taken many years ago - in the service of Poland and all the Polish citizens.

Organisation of NIK

The NIK is subordinate to the Sejm (lower chamber of the Polish Parliament). It operates on the basis of the collegiality principle, which means that there is a special body, called the Council of NIK (Polish: Kolegium NIK), involved in the process of approval and adoption of the most important documents that are submitted to the Sejm. The Council is composed of the NIK President (Chair of the Council), Vice-Presidents, Director General and fourteen other members.

NIK President / Top management

The Council of NIK

Organisational structure of the NIK


    The Supreme Audit Office submits to the Sejm the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of approval for the government, pronouncements on results of audits and annual reports on its activity.

    NIK audits

    Article informations

    Date of creation:
    26 January 2010 10:26
    Date of publication:
    26 January 2010 10:26
    Published by:
    Andrzej Gaładyk
    Date of last change:
    02 March 2022 14:48
    Last modified by:
    Andrzej Gaładyk

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