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NIK at the meeting of the INTOSAI Governing Board

The Governing Board of the International Organisation of Supreme Audit Institutions met for the 70th time. The Supreme Audit Office of Poland is a Governing Member as one of the European representatives. The Governing Board comprises, among others, heads of SAIs Argentina, Brasil, China, India, Japan, Russian and the United States of America. Discussions concerned, inter alia, the input of the Subcommittee on Internal Control Standards, chaired by NIK, into the report of the Professional Standards Committee and matters related to the professional development. NIK was particularly active in the discussion on the Sustainable Development Goals.

Sustainable Development Goals were defined in the resolution adopted by the United Nations on 25 September 2015 - the 2030 Agenda. The objectives of the Agenda concern sustainable growth, partnership cooperation, respect for human rights and equality. Various countries face different challenges, therefore each state is to adjust the Agenda’s provisions to their own needs and capabilities. The Polish perspective was defined in the Responsible Development Strategy adopted by the Polish government in February 2017, being the implementation plan of tasks outlined by the UN.

Group photo of delegats

The role of Supreme Audit Institutions (SAIs) in the execution of these objectives is mainly focused on matters related to good governance, transparency and fight with corruption. SDG-linked issues were also discussed at the INTOSAI Congress in Abu Dhabi, where the Abu Dhabi Declaration was adopted. The document specifies priorities of the SAIs regarding the implementation of the Agenda.

The debate in Graz, attended by NIK delegation headed by the President of NIK, was mainly dedicated to the coordination of SAI tasks with the 2030 Agenda implementation plan, as well as raising awareness of the SAIs on the role that INTOSAI should perform in the execution of the SDGs. The Supreme Audit Office of Poland is already preparing to audit the preparation of the state to the implementation of the 2030 Agenda objectives. The audit programme will encompass Poland’s involvement in this process. NIK will particularly examine how activities of central, regional public agencies and local government offices in this scope are coordinated.

Krzysztof Kwiatkowski and Jacek Jezierski

NIK, which chaires the INTOSAI Subcommittee of Internal Control Standards, agrees with the opinion of the INTOSAI Governing Board, that Sustainable Development Goals should indisputably be included in the new approach to auditing standards.

Krzysztof Kwiatkowski, Gene L. Dodaro, Jacek Jezierski

INTOSAI, the International Organisation of Supreme Audit Institutions, was founded in 1953 as an autonomous, non-governmental, consultative organization with the United Nations Economic and Social Council (ECOSOC). Its task is to support members in performing their mandates - to audit the public sector. INTOSAI mission is fulfilled mainly by means of information and experience exchange, in line with the organisation’s motto: Experientia mutua omnibus prodest - Mutual experience benefits all. Currently INTOSAI affiliates 194 members: national SAIs, the European Court of Auditors (ECA) and five associated members (including the World Bank, the Institute of Internal Auditors, the Organization of SAIs of Portuguese Speaking Countries and the Association of SAIs of French Speaking Countries). NIK has been an INTOSAI member since 1959.

One of INTOSAI’s greatest recent achievements was the resolution Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions (the so called resolution on SAI independence) adopted by the United Nations General Assembly in 2011. Another resolution, of 2014, yet again stressed the importance of SAI independence, and emphasised that Supreme Audit institutions may perform their tasks in an objective and efficient manner only when they are independent of the audited entities and protected against external influence.

Author: , Date of creation: 2017-12-07 16:23:28