The Heads of the SAIs of the V4+2 Group meet annually to exchange experience and good practices, discuss common professional challenges, and explore practical solutions. The central theme of this year's meeting in Slovenia was the application of artificial intelligence in auditing. Participants discussed their experiences and plans regarding the use of AI solutions and other advanced technologies that can streamline the work of SAIs, while also addressing challenges associated with the responsible use of these tools.
In addition to representatives of the Slovenian SAI, led by its President Jana Ahčin, the meeting was attended by the Heads of the Supreme Audit Institutions of: Austria - Dr. Margit Kraker, Czech Republic - Miloslav Kala, Hungary - Dr. László Windisch, Slovakia - Ľubomír Andrassy and Poland - Mariusz Haładyj. Also, Dr. Mehriddin Abdullayev, Acting Chairman of the Chamber of Accounts of Uzbekistan, attended the meeting as an observer.
Heads of SAIs of the V4+2 Group and Uzbekistan at the meeting in Bled, Slovenia
This was the first time NIK President Mariusz Haładyj participated in the V4+2 meeting. The Polish SAI Head presented NIK's new approach to state auditing, including organisational changes introduced through the institution's new charter. He emphasised that these changes are intended to improve NIK’s effectiveness and focus audits more strongly on the actual outcomes of state activities.
President Haładyj also discussed the need for broader use of modern technologies within NIK. He stressed that new solutions should be implemented only after their usefulness and security have been thoroughly verified. They should aim at supporting auditors and enhancing their work, while making sure that humans remain responsible for evaluations and final decisions.
The Head of the SAI of Slovenia underlined the importance of open experience exchange concerning key professional challenges and priorities in the work of SAIs. She noted that the auditing environment is evolving due to digitalisation and artificial intelligence, while the core principles guiding Supreme Audit Institutions, i.e. independence, impartiality, transparency, objectivity and effectiveness, remain unchanged.
The meeting participants agreed that successful audits depend on selecting proper audit topics and maintaining high-quality cooperation among those involved in the audit process. They also concurred that artificial intelligence will not replace auditors. Rather, it can serve as an assistant that boosts the effectiveness of SAI operations.
At the same time, data security, protection of intellectual property rights, and safeguarding sensitive information remain major challenges for Supreme Audit Institutions. As Dr. Margit Kraker, President of the Austrian SAI, remarked: "The issue is not the technology itself, but the way we implement it in our organisations."
Meeting of V4+2 Group in Bled, Slovenia
Particular attention was given to practical experiences of individual SAIs. Participants noted that AI deployment often begins not with selecting a technology, but with addressing a specific user’s problem. For example, the Slovenian SAI presented an AI tool that eliminates the need to manually transfer large volumes of invoice and document data into audit summaries. This allows auditors to focus on analysis rather than routine technical tasks. Solutions developed for one audit can subsequently be adapted for use in similar audit assignments.
Some SAIs, including those of Austria and Hungary, use artificial intelligence on two distinct levels depending on the sensitivity of the data involved. For instance, for public data, they employ widely available AI tools such as ChatGPT and Gemini, whereas for protected or confidential data, they rely on dedicated AI systems designed to work with secure internal resources.
Representatives of the Chamber of Accounts of Uzbekistan also attended the meeting as observers. The Uzbek delegation presented several advanced IT solutions supporting audit processes, with particular emphasis on the use of artificial intelligence.
NIK President Mariusz Haładyj symbolically assumes the role of host
for the V4+2 Group meeting in 2027
At the close of the meeting, the President of the Slovenian SAI symbolically transferred responsibility for hosting the next V4+2 meeting to Mariusz Haładyj, President of the Supreme Audit Office of Poland.
