Auditors on the promotion of internal control standards

How to facilitate access to information concerning proper management control in public administration - that was one of the issues discussed by the members of the INTOSAI Subcommittee on Internal Control Standards at its meeting organised in the Supreme Audit Office of Poland. NIK has chaired the Subcommittee since 2011.

Auditors on the promotion of internal control standards

The Subcommittee was established 30 years ago. It drafted the INTOSAI GOV 9100 Guidelines for Internal Control Standards for the Public Sector, adopted in 2004. They are compliant with the Subcommittee’s objective - to promote good governance.

In line with the above, according to the Guidelines ”The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit units exist where needed. Those audit units constitute an important element of internal control by providing a continuous means for improving an organisation's operations. In some countries, however, the internal audit units may lack independence, be weak, or be non-existent. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor's activities”.

INTOSAI Subcommittee on Internal Control Standards at its meeting organised in the Supreme Audit Office of Poland

The idea of good governance has met with interest of the audited entities (in Poland among others Ministry of Finance), because it enables to improve the governance practices in the public sector.

The INTOSAI system of standards and guidelines is currently being revised. One of the changes concerns an assumption that the basic normative documents will be addressed at auditors and Supreme Audit Institutions only, excluding auditees. This would mean that the Guidelines and similar documents would be placed outside the INTOSAI Framework of Professional Pronouncements, which would lower their rank.

Article informations

Date of creation:
23 October 2018 15:40
Date of publication:
29 October 2016 15:40
Published by:
Andrzej Gaładyk
Date of last change:
23 October 2018 15:42
Last modified by:
Andrzej Gaładyk
Auditors on the promotion of internal control standards

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