More and more ECA and NIK audits are of performance-audit type. This type of audit is focused on effectiveness, efficiency and sound management (economy). The performance audit boils down to checking if a given institution has met its objectives, operating as efficiently and economically as possible at the same time.
In the course of three days’ workshop, the ECA colleagues shared with Polish auditors the performance audit methodology developed by ECA. Both Krzysztof Kwiatkowski, NIK President and Augustyn Kubik, the Polish member of the Court agreed that performance audit should be given more attention. The ECA and NIK want to cooperate in this area also in the future.
Augustyn Kubik on specific nature of performance audit