NIK positively evaluated both the financial statements of the Council of Europe and the projects carried out by the auditee. However, the Polish auditors highlighted a range of improvement areas: risk management, accounting, budget management or IT support. The Polish inspectors positively evaluated the rescue package for Ukraine (the Council started its execution in March 2015). According to the auditors, the package financing as well as all the accompanying activities are impeccable.
NIK will continue the audit for four more years. The NIK inspectors are now checking the implementation of the aid programme for Moldova. The Polish are also getting ready for an extensive IT audit. This is the area where the auditors have had most remarks and recommendations until now.
The audit of the Council, the key institution from the viewpoint of human rights and democracy, is handled by a team of experienced auditors. They not only investigate the Council’s financial statements but also the task performance. This is a real challenge all the more so that the Council established a complex structure of institutions, agencies and branches operating all around Europe.
The Council is occupied not only with the protection of human rights, support of home rule and promotion of humanitarian values. It also fosters international cooperation in the fight against crime and money laundering, combats corruption, supports development of the most needy countries, sets standards for medical substances.
The costs of the NIK audit are covered by the Council of Europe. The auditors apply the international methodology based on the ISSAI standards (International Standards of Supreme Audit Institutions). An additional benefit for Poland is NIK’s involvement in a range of projects for the East- and East-Central Europe.
