Having regained independence, our country had to build the state audit nearly from the scratch. ”It was a problem, for example, to hire proper employees” - explains Danuta Bolikowska, author of a book on the history of NIK. ”The people with professional auditing skills taken from the work in one of foreign occupations often could not speak or write in Polish.
Danuta Bolikowska and Małgorzata Włodarczyk on the history of NIK
Today NIK is a modern, independent and internationally recognised institution. In 2011, the Polish Supreme Audit Office finished its three-year chairmanship in the European Organisation of Supreme Audit Institutions (EUROSAI). Last year NIK was appointed external auditor of the European Organisation for Nuclear Research (CERN). The Polish SAI will also be EUROSAI representative in the International Organisation of Supreme Audit Institutions (INTOSAI).
However, the main goals of the Supreme Audit Office have not changed since the time of the Decree of 1919. NIK systematically and comprehensively audits the state income and expenses, budget execution, economy and administration of the public assets. The fundamental principles of NIK’s functioning, such as collegiality and responsibility before the Sejm, are still valid.
