NIK participates in the drafting of international internal control standards

The Dutch speaking chamber of the Belgian Court of Audit preceded NIK as the Chair of the INTOSAI Subcommittee on Internal Control Standards. Both Belgian and Dutch SAIs are its active members. The guidelines prepared by the Subcommittee will introduce changes to the International Standards of Supreme Audit Institutions.

Working meting of Belgian, Dutch and Polish experts

In order to find the best possible solutions experts from Poland, Belgium and the Netherlands want to jointly use their multiannual professional experience. The President of the Dutch speaking chamber of the Belgian Court of Audit, Hilde François and the President of the Supreme Audit Office of Poland Krzysztof Kwiatkowski discussed the planned cooperation. The Belgian SAI is also interested in the Audit Quality Assurance System implemented at NIK.

President Kwiatkowski also met with other members of the Subcommittee - Wim François, deputy director at the Belgian Court of Audit and Martin Abbink, audit manager at the Netherlands Court of Audit. - We are all committed to care for quality and coherence of the action framework of Supreme Audit Institutions, especially as the INTOSAI standards system is evolving right before our eyes - explained Krzysztof Kwiatkowski.

Belgian, Dutch and Polish experts

The Subcommittee on Internal Control Standards comprises 28 states: Austria, Bahamas, Bangladesh, Belgium, Bolivia, Brazil, Chile, Cook Islands, Costa Rica, Cuba, Egypt, El Salvador, France, Georgia, Hungary, Jamaica, Libya, Lithuania, Netherlands, Oman, Poland (Chair), Romania, Russian Federation, South Africa, Spain, Tanzania, Ukraine and United States of America. The Subcommittee also has two permanent observers: the Institute of Internal Auditors (IIA) and the International Federation of Accountants (IFAC).

The Belgian SAI cooperates with NIK, among others, in the INTOSAI Committee on Knowledge Sharing and Knowledge Services, as well as the INTOSAI Working Group on Evaluation of Public Policies and Programs. The Belgian Court of Audit is further active in several EUROSAI groups, for instance Working Group on IT (chaired by NIK), Working Group on Environmental Audit and Working Group on the Audit of Funds Allocated to Disasters and Catastrophes.

The Court of Audit consists of a college of twelve magistrates. The members of the Court are elected by the House of Representatives for a term of six years and may be reappointed. The Court is made up of a French speaking and a Dutch speaking chamber which together form the general assembly. Each chamber comprises a president, four councillors and a secretary general. The senior of the two presidents is designated Premier Président. Currently the function of the Premier Président is exercised by Philippe Roland - former Deputy Head of the Office of the Deputy Prime Minister and Minister for Economy and Telecommunications and Deputy Head of the Office of the Deputy Prime Minister and Minister for Budget, Social Integration, and Social Economy. The Dutch speaking chamber of the SAI is headed by President Hilde Francois, who has been working at the Court since 1997. The Court of Audit’s staff includes about 550 members. The SAI exercises external scrutiny of the budgetary, accounting and financial operations of the Federal State, the Communities, the Regions, the public service institutions depending upon them, and the provinces. Similarly to NIK the Court carries out its reviews on its own initiative, which guarantees its independence, objectivity and impartiality of its work. However, legislative assemblies may also entrust the Court with a specific reviewing task.

Article informations

Date of creation:
29 November 2017 11:29
Date of publication:
17 November 2017 11:29
Published by:
Andrzej Gaładyk
Date of last change:
29 November 2017 11:38
Last modified by:
Andrzej Gaładyk
NIK participates in the drafting of international internal control standards

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