The Federal Court of Auditors (BRH) was responsible for the issues related to the management and professional development in the State Audit Office (SAO), whereas the Supreme Audit Office of Poland (NIK) worked to strengthen its audit methodology. The main objective of the project was to adjust SAO’s activity to the EU guidelines and the standards recommended by the European Organisation of Supreme Audit Institutions (EUROSAI) and the International Organisation of Supreme Audit Institutions (INTOSAI). According to the European Commission it is one of the conditions that guarantee a properly and transparently functioning public administration.
The twinning cooperation between the offices commenced in October 2014. The tree main thematic areas were divided into 53 missions and three study visits. The Steering Committee met eight times and 30 experts were involved in the project - from the Polish side NIK specialists and representatives of the Ministry of Finance.
- I am convinced that we contributed to the introduction of many good practices related to the audit methodology at the State Audit Office - said NIK Vice-President, Wojciech Kutyła, during the meeting in Georgia. Poles shared their experience and knowledge concerning audit schedule, assessment of evidence, fraud prevention, preparation of final reports and specifics of international audits. Our experts thoroughly presented six issues connected with the improvement of audit methodology, risk analysis, international standards, IT tools and data analysis.
NIK has not participated in such a project before. Currently the Office leads a similar project in Albania, where it uses the experience gathered in Georgia, while working with the Federal Court of Auditors. Poles are supported by the Croatian SAI, as well as experts from Estonia, Portugal and the Netherlands. The project encompasses assistance in all activity areas of the Albanian SAI, including financial audit, performance audit, IT audit and methodology related to fraud prevention.
In course of twinning projects corresponding institutions of the Member States and states subject to the European development aid share experience and good practices. The implementation of such projects is entirely financed by the EU funds. NIK was appointed partner of the twinning projects in a competitive procedure established by the European Commission.
