Every year, the NIK conducts hundreds of audits. Last year, the number of audits amounted to 385. Statistically, ad hoc audits prevailed, NIK auditors were, however, mostly engaged in planned audits, to which they dedicated 84 percent of their annual working time. Simultaneously, time spent on ad hoc audits accounted for less than 16 percent.
Ad hoc audits are often individual undertakings, carried out by one NIK unit only (a department or a regional branch). Planned audits, in turn, are often coordinated audits and engage several NIK units auditing jointly dozens of institutions and consequently they involve higher labour input. The biggest planned audit performed by the NIK is the annual audit of the state budget execution, in which all NIK audit departments and regional branches are engaged - 24 units altogether.
The findings of the auditors` work are comprised, among others, in audit reports, called pronouncements on audit results. Last year, the NIK presented the Parliament with almost 200 reports that depicted an overall picture of the state functioning. Over half of them provided information on the state budget execution, while the rest were related to the construction industry, construction infrastructure and housing management, public finance, public administration, education, safety of citizens and healthcare.
