NIK at the meeting of the INTOSAI Governing Board

In 2015 193 states, including Poland, adopted the 2030 Agenda, which defines 17 goals of key meaning for the development of humanity. Governments are responsible for the implementation of these goals, however SAIs also have a role to play in the process. This is in particularly advocated by the International Organisation of Supreme Audit Institutions INTOSAI. Results of the international audit on the preparation to the SDG implementation in individual states were summarized at the INTOSAI Governing Board meeting.

INTOSAI Governing Board with delegates

INTOSAI Governing Board with delegates

NIK delegation, headed by President Krzysztof Kwiatkowski, presented the results of the Polish audit, which encourage to take further steps, mainly the lessons to be learned from the SDG audit so far and INTOSAI possible future input in their implementation.

In course of the discussion NIK undertook to promote SDGs in Europe. NIK together with the Swedish SAI wants to raise awareness concerning the need of such audits and their meaning for the implementation of the 2030 Agenda, within EUROSAI.

Polish delegation at the meeting

Polish delegation at the meeting

The Governing Board summed up various works and activities of the Organisation. Almost 20 reports were presented. The discussions also concerned the professionalization of INTOSAI communication measures. NIK stressed the importance of user-friendly websites as an effective medium to inform on the progress and initiatives of the international auditing community.

NIK currently chairs the INTOSAI Subcommittee on Internal Control Standards. The concept of good governance promoted by the Subcommittee, attracts great interest of the auditiees (in Poland among others the Ministry of Finance), as it is used to constantly improve the governance practices in the public sector. Standards in general, not only for internal control, were thoroughly discussed at the meeting during one of its thematic sessions. Participants discussed, among others, the need to specify key definitions concerning management control from an auditor’s perspective. The subcommittee currently prepares IT tools to define them and analyse the available methodology. The project involves new technologies and work of experts outside the Subcommittee and INTOSAI, which enable to exchange experience and ideas with partner organisations (IIA, GIZ, IFAC, OECD).

INTOSAI Governing Board also advised its members to spread the results of the Global SAI Stocktaking Report. It is published every few years on the basis of surveys submitted by SAIs. The results of the last report, published in the beginning of 2018, show that many SAIs are not entirely independent, which may hinder their operations. According to the INTOSAI Governing Board, awareness on this matter should be spread among both the UN and individual states. INTOSAI Secretariat General has already informed UN Under-Secretary-General on the matter.

Polish auditors will participate in the preparations to the INTOSAI Congress, which is to take place next year. The Congress gathers every three years, brings together all INTOSAI members and is at the same time the supreme authority of the Organisation. NIK will participate in the preparation of two themes: ”Information Technologies for the Development of the Public Administration” and ”Role of the Supreme Audit Institutions in the Achievement of National Priorities and Goals”.

Over 50 years of NIK membership in INTOSAI


INTOSAI was established in 1953 as a non-governmental organisation with special consultative status with the Economic and Social Council (ECOSOC) of the United Nations. Its mission is to support SAIs in the audit of the public sector. In line with its motto, ”Experientia mutua omnibus prodest”, INTOSAI stresses the importance of experience and knowledge exchange among its associated institutions. The Organisation also drafts international standards for SAIs, establishes methodology for various types of audits, and conducts training. It is autonomic, independent and apolitical.

NIK has been a member of INTOSAI since 1959. Polish representatives actively participate in its structures: subcommittees, working groups, task forces and congresses. Since 2010 NIK has chaired the INTOSAI Subcommittee on Internal Control Standards. The Office is also a member of the INTOSAI Governing Board, representing EUROSAI (as one of its Vice-Presidents).

Article informations

Date of creation:
19 November 2018 15:06
Date of publication:
19 November 2018 15:06
Published by:
Daniel Michalecki
Date of last change:
19 November 2018 15:08
Last modified by:
Daniel Michalecki
NIK at the meeting of the INTOSAI Governing Board

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