International conference on the modern state audit to celebrate the 100th anniversary of NIK

In his opening note, President Krzysztof Kwiatkowski mentioned the beginnings of the Supreme Audit Office of Poland, established by a Decree of the Chief of State Józef Piłsudski on 7 February 1919. NIK President also elaborated on the independence of the state audit, quoting the Lima declaration adopted at the IX INCOSAI: ”Supreme Audit Institutions can accomplish their tasks objectively and effectively only if they are independent of the audited entity and are protected against outside influence. (…) The establishment of Supreme Audit Institutions and the necessary degree of their  independence shall be laid down in the Constitution”.

Konferencja Doświadczenie w służbie nowoczesności

Independence of the Supreme Audit Institutions was amongst the most discussed conference topics, together with transparency, reliability and political neutrality. All speakers focused on good relations with the public opinion, parliament and the media, too. The need for an open dialog and strengthened cooperation between SAIs was also mentioned.

Conference participants discussed means to improve the functioning of audit institutions, as they face the challenges imposed by the modern world. They all agreed that SAIs should be sensitive to the problems of the society and investigate subjects of key importance for the citizens. As the President of the European Court of Auditors, Klaus-Heiner Lehne, said: ”State auditing in the modern world is much more than ensuring budget spending follow the rules. I think it is at least equally important that tax money spent delivers value-for-money for citizens. That is why we decided to devote more of our time and resources to ”performance audits”. We check whether EU policies are effective and whether spending programmes are really delivering the best possible value - we are checking the added-value of tax money spent. Every euro spent must have an added value”.

Konferencja Doświadczenie w służbie nowoczesności Konferencja Doświadczenie w służbie nowoczesności

Attendees of the conference stressed that SAIs should invest in the development of modern technologies, data analysis methods and others means to enhance the audit process. INTOSAI President and President of the State Audit Institution of the United Arab Emirates, Harib Saeed Al Amimi, concluded that auditors should be innovative and open to new tools and solutions.

Seyit Ahmet Baş - EUROSAI President and President of the Turkish Court of Accounts discussed, among others, measures used to improve the auditing process, applied by the Turkish SAI. ”Public entities are assessed and analysed with respect to three main areas namely internal control, financial management and performance management” - said Mr Baş. ”In addition to individual and general audit reports, we prepare a consolidated monitoring report on the measures taken by institutions with respect to the recommendations and make it public” - he followed.

Konferencja Doświadczenie w służbie nowoczesności

President Kwiatkowski addressed the statements of all speakers, including the particularly warm words of our neighbours - Heads of the Czech and Ukrainian SAIs. With reference to the words of the EUROSAI Vice-President and President of the Czech Supreme Audit Office, Miloslav Kala, Krzysztof Kwiatkowski assured that the joint work of the Polish and Czech SAIs within EUROSAI is not only a formal cooperation, but also a true partnership. With regard to the speech of the Chairman of the Ukrainian Accounting Chamber, Valeriy Patskan, Krzysztof Kwiatkowski pointed out the importance of constant efforts to improve internal organisation of SAIs, in order to enable them to competently advise other institutions.

Konferencja Doświadczenie w służbie nowoczesności

NIK President shared the view on the significance of the strategic foresight, mentioned priorly by the ECA President, Klaus-Heiner Lehne, who explained that ”(…)the ECA installed the Foresight Task force under the chairmanship of our Estonian Member Juhan Parts”. According to President Kwiatkowski, it is extremely important to plan ahead, in order to keep pace with the rapid changes in the modern world. NIK President also referred to the technological progress, discussed previously by Harib Saeed Al Amimi and Eugene Dodaro, Comptroller General of the United States. Mr Dodaro did not attend the meeting in person, but sent his video address. Krzysztof Kwiatkowski agreed that due to the omnipresent technological developments (including artificial intelligence, blockchain technology, data analysis, machine learning and quantum computing) auditors must stay up to date and open to new solutions, in order to use the new technologies to improve the auditing process.

Konferencja Doświadczenie w służbie nowoczesności Konferencja Doświadczenie w służbie nowoczesności

Krzysztof Kwiatkowski also thanked the employees of the Supreme Audit Office of Poland -  experts, who dedicated a major part of their lives to work for NIK, providing their expertise, knowledge and long experience. Moreover, the President mentioned the audit conducted by NIK several years ago, concerning the activity of the National Election Office. The audit revealed serious errors in the IT system used to count electoral votes. ”I am very satisfied that the system is being improved because of our audit results”.

In conclusion, President Kwiatkowski addressed the conference guests: ”We are honoured by your presence and inspired by your words. I am convinced that we will often recall your statements, views and opinions in the future, and that we will use them in our everyday work”.

Article informations

Date of creation:
11 February 2019 08:56
Date of publication:
07 February 2019 16:55
Published by:
Andrzej Gaładyk
Date of last change:
11 February 2019 08:56
Last modified by:
Andrzej Gaładyk
International conference on the modern state audit to celebrate the 100th anniversary of NIK

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