Audits conducted by Supreme Audit Institutions provide the society with a clear answer, whether the state acts legally, effectively, and whether the public money is spent in an efficient and transparent way. Therefore, it is of such great importance that the audit complies with the highest standards, and is independent of any external influence.
The study visit of the Georgian SAI was aimed to improve the quality of the audit process. The delegation comprised representatives of the Georgian Strategic Analysis Unit (with its head Shota Jamburidze) and the Quality Assurance Department.
Georgian guests were interested in corruption risks related to the public procurement, audit planning and methodology, risk analysis and audit quality. Polish auditors prepared various lectures, presentations and workshop sessions. The study visit was concluded with the speech on ethics in auditing, presented by the Advisor to the President of NIK, Jacek Jezierski.
In 2014 the State Audit Office of Georgia and the Supreme Audit of Poland initiated a two-year twinning cooperation. Three main thematic areas of cooperation were divided into 53 missions and three study visits. The steering committee met eight times. 30 experts were involved.
Besides the NIK experts, representatives of the Polish Ministry of Finance also participated in the project, which was to assist the Georgian SAI in adjusting its methodology to the standards of the EU, EUROSAI and INTOSAI, and to strengthen its position in Georgia. The European Commission appointed the German Bundesrechnungshof and NIK to implement the task. The Polish SAI was responsible for the strengthening of the Georgian audit methodology by means of trainings and presentation of the Polish good practices.
