About audit quality and other issues - a Polish-Ukrainian seminar

The first subject, however, that the guests from the Accounting Chamber of Ukraine (RPU) were presented in Poland, was more tangible and life-affecting, i.e. what do we swallow? We do not talk here of the seminar’s catering but of two very serious and ground-shaking audits conducted by the Łódź Regional Branch of NIK. In Łódź, the Ukrainian participants were familiarized with the audits concerning the state’s control over the dietary supplements market, as well as the supervision of the E-numbered food additives’ application. The reasons behind these audits, their preliminary assumptions, the methods used, main findings and results were presented in detail to the Ukrainian counterparts.

Guests from Ukraine in the NIK regional branch in Łódź

Both audits revealed that the supervision over the areas in question was illusive. The audits reports had broad media coverage and, as a result, the central institutions were forced to undertake serious systemic actions in order to minimize the impact that some superfluous or harmful substances in our diet have on our health. It is not an endemic Polish problem therefore no wonder the Ukrainian guests reacted keenly and initiated an animated discussion following both speeches. The auditors from Ukraine were particularly interested in the de lege ferenda proposals issued by NIK, since the audit findings proved ineffectiveness and inadequacy of the laws.

Afterwards, the seminar steered towards subjects directly linked to the audit quality issues. NIK’s lecturers gave speeches on the auditor’s ethics and on how it is systematically improved and reasserted.

The NIK President spoke to the RPU representatives of how the auditors’ effectiveness is monitored thanks to NIK’s internal quality control system.

Guests from Ukraine on a commemorative photo at the headquarters of the NIK

The comprehensive state auditing would be an illusion if not for a legal support which encompasses several issues. One of them are the legal basis for auditors’ operations. Then, there is legality of NIK’s proposals in the aftermath of an audit that have to be in accordance with the Polish legal system. And we have also a third aspect, cooperation between NIK and the law-enforcement institutions. NIK itself is not a prosecutor-like institution but, nevertheless, it has a statutory duty to react when the law in the public area is infringed. Such reaction generally takes form of notifying the prosecutor’s office of a possible offense or crime. Such notification has to be grounded in evidence obtained and confirmed during the audit.

Article informations

Date of creation:
21 June 2019 15:21
Date of publication:
23 June 2019 08:00
Published by:
Andrzej Gaładyk
Date of last change:
21 June 2019 15:21
Last modified by:
Andrzej Gaładyk
Guests from Ukraine in the NIK regional branch in Łódź, flag of Poland and Ukraine

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