Every year, the greatest challenge for the NIK is the annual audit of the state budget execution. All departments and regional branches of the NIK are involved in this audit - twenty-four units altogether. Auditors visit hundreds of institutions and offices (e.g. in 2009 - 371). Their work is comprised in the large document entitled Analysis of the Execution of the State Budget and Monetary Policy Guidelines, which is presented by the President of the NIK at a plenary session of the lower chamber of the Polish Parliament.
Coordinated audits are another task of the NIK that requires a lot of effort. For example, the in the audit on the access to medical services in Poland the Department of Labour, Social Affairs & Health of the NIK was involved, as well as fifteen regional branches. The audit covered 46 hospitals in all parts of the country, while the audit proceedings took almost six months. A few dozens of audit reports were elaborated to document the audit process and results. The final report also comprised explanations provided by the heads of the audited entities.
During the audit on physical education classes in Polish schools, 52 entities were audited by employees of the NIK Department of Science, Education & National Heritage and eight NIK regional branches who visited primary, secondary and higher schools in all regions of Poland. Again, dozens of reports were generated, summarised in a thorough pronouncement on audit results.
NIK audits which involve so many units call for detailed planning and appropriate coordination. Before the audit is commenced, an audit plan is elaborated, frequently preceded by a reconnaissance audit. Sometimes, at the stage of audit planning, the NIK has to organise a meeting of experts in the field to be audited. On the basis of these introductory proceedings, a detailed audit programme is developed which sets the dates, the scope and the way the audit is to be carried out.
