International cooperation

Over 50 year-long Membership in INTOSAI

The International Organisation of Supreme Audit Institutions (INTOSAI) was established in 1953. It gathers 195 full members - Supreme Audit Institutions from all parts of the world, including NIK (since 1959), as well as 5 associated members and 1 affiliate member. INTOSAI is an autonomous, independent and non-political organisation. NIK has been a member of the INTOSAI Governing Board since 2013 (first for the term of office 2013-2019, and then re-elected for the term 2019-2025). In the Governing Board, NIK represents the Regional Organisation of EUROSAI.

INTOSAI develops International Standards of Supreme Audit Institutions (ISSAI) and methodology for various audit areas. It provides training programmes and facilitates exchange of information and experience among its members. NIK actively participates in INTOSAI works, and its representatives are involved in the works of numerous INTOSAI structures: since 2010, NIK has been the Chair of INTOSAI Subcommittee on Internal Control Standards, and NIK experts have participated in the works of the following working groups: on IT Audit (WGITA), on Environmental Audits (WGEA), on Financial Modernisation and Regulatory Reform (WGFMRR), on the Fight Against Corruption and Money Laundering (WGFACML) and of the Subcommittee on Peer Reviews. From 2014 to 2016, NIK led the international team tasked with the revision of the INTOSAI Code of Ethics, i.e. ISSAI 130. The revised version of the Code of Ethics was adopted by the INTOSAI Congress in December 2016. Nowadays, NIK is actively involved in the standard-setting activities of INTOSAI, the process being reformed with a view to making INTOSAI a recognised standard setter.

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Commemorative coin and stamp of 8th EUROSAI Congress in CracowowMembership in EUROSAI

The European Organisation of Supreme Audit Institutions (EUROSAI) is a regional working group of INTOSAI. At present, EUROSAI gathers 50 members: 49 national SAIs and the European Court of Auditors (ECA). NIK is currently Vice-President of the EUROSAI Governing Board, responsible for the coordination of the Organisation’s Strategic Goal Two: to help SAIs deal with new opportunities and challenges by supporting and facilitating their institutional capacity development.

The highest authority of EUROSAI is the Congress, which is composed of all EUROSAI members and meets once in three years. The next Congress will be organised in 2021 in Prague.

During the VII EUROSAI Congress in June 2008 in Cracow, NIK took over the EUROSAI Presidency for 2008-2011. The Supreme Audit Office also chaired the team responsible for the development of the Organisation’s first Strategic Plan - for 2011-2017.

NIK actively works in the internal groups and teams of EUROSAI, among others the Working Group on Information Technologies (ITWG) - which NIK chaired from 2013 to 2020, Working Group on the Audit of Funds Allocated to Disasters and Catastrophes (WGAFADC), and Task Force on Municipality Audit (TFMA). Since June 2020, NIK has been chairing the EUROSAI Working Group on Environmental Auditing (EUROSAI WGEA).

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Contact Committee

The Contact Committee (CC) is an assembly of the heads of 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 exchange of knowledge and experience regarding the audit of the EU funds, as well as other issues related to the European Union. The Contact Committee initiates and coordinates joint activities of the member SAIs in the area of the EU and also provides them with mutual support.

Heads of the EU SAIs and ECA meet once a year. The President of NIK was the Acting Chair of the CC in 2006 and 2019The Contact Committee meeting 2019 was organised in Warsaw.

European Court of Auditors

The European Court of Auditors (ECA) is one of the five EU institutions, responsible for auditing the EU funds management and the EU budget execution.

NIK cooperates with the ECA in terms of auditing EU funds and spending PHARE funds on cross-border cooperation. NIK auditors assist auditors of the ECA in its audit missions carried out on the territory of Poland. Annually the ECA performs audit missions in Poland with the assistance of NIK auditors.

Bilateral contacts and other involvement

NIK maintains regular working contacts with almost all Supreme Audit Institutions around Europe, in particular with the Central European SAIs, e.g. SAI Albania, Belarus, the Czech Republic, Estonia, Germany, Hungary, Latvia, Lithuania, Slovakia, Russian Federation, Ukraine. The Polish Supreme Audit Office also cooperates with the SAIs of China, Croatia, Georgia, India, Indonesia, Moldova, Sweden and Turkey. These institutions exchange experience, organise training programmes and carry out cooperative audits. For many years NIK has been involved in Twinning projects (e.g. Georgia, Albania, Kosovo, Azerbaijan) and TAIEX programmes. Experts from NIK have also participated in the peer reviews of, among others, the Hungarian, Lithuanian, Slovak, Romanian and Indonesian SAIs, and the ECA.

Audit of international organisations

The Supreme Audit Office held the functions of the external auditor of the European Organisation for Nuclear Research (CERN) for 2013-2017 and of the Council of Europe for 2014-2018. Since December 2018, NIK has been the external auditor of the Organisation for Economic Co-operation and Development (OECD).

NIK has also its representatives in the College of Auditors of the EU Athena mechanism (for 2021-2024) and in the Audit Commission of the European Space Agency (for 2020-2024).

Article informations

Date of creation:
26 January 2010 13:01
Date of publication:
26 January 2010 13:01
Published by:
Andrzej Gaładyk
Date of last change:
12 November 2020 08:03
Last modified by:
Andrzej Gaładyk

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