In December, the Council of the NIK adopts the work plan for the following year, which comprises proposals of the NIK audit departments and regional branches, as well as suggestions voiced by the President of Poland, the Prime Minister, the Parliament and other public authorities.
In 2009, the NIK carried out 175 planned audits. Almost half of them were audits of the state budget execution that occupy about one quarter of the annual working time of NIK auditors. Among these audits, there are also coordinated audits which involve participation of several NIK audit departments or regional branches. For example, the audit on the access to medical services was carried out by 16 NIK units, including 15 regional branches, while the audit of physical education in schools was conducted by 9 NIK units. Each coordinated audit has its coordinator, which is one of NIK audit departments or regional branches. When the Council of the NIK adopts the work plan in December, all audits are already planned in detail, which means that they have their objective, scope, participants and dates set. So in December, all NIK departments and regional branches know their tasks for the following year.
Apart from planned audits, the NIK also carries out ad hoc audits which are not included in the annual work plan. In 2009, there were 160 ad hoc audits. These audits are typically performed by one NIK unit in one entity, so their scope is not that broad as in the case of planned audits. Ad hoc audits are conducted when there is a need to make an introductory analysis of the issue to be audited (a reconnaissance audit), when auditors want to check whether auditees implemented recommendations elaborated during previous audits (a follow-up audit) or when there was a complaint filed to the NIK (a blow-the-whistle audit).
In 2009, the majority of ad hoc audits were follow-up and blow-the-whistle audits.
