Romanian auditors at NIK

Prezes NOK Rumunii Mihai Busuioc i jego delegacja w siedzibie NIK w Warszawie

President Mihai Busuioc, who heads the Romanian delegation, is accompanied by high officials specialising in audit methodology, IT support and operation of regional offices. The management of the Supreme Audit Office and the Romanian Court of Accounts discussed mainly the following subject matters:

  • Audit stages (planning, implementation, reporting, quality assurance),
  • Financial and performance audits,
  • Appeal procedure,
  • Preparation and signing of final audit reports,
  • Publication of audit results.
Prezes NOK Rumunii Mihai Busuioc i jego delegacja w trakcie spotkania roboczego

Participants of the meeting also discussed the audit ranking in force at NIK - used to assure audit quality, and IT tools used to support audits.

An agreement on the cooperation of Polish and Romanian auditors was signed as well - to organised joint trainings for employees and conduct consultations on selected audits, as well as to exchange best state audit related practices

Prezes NOK Rumunii Mihai Busuioc i Prezes NIK Krzysztof Kwiatkowski podpisują porozumienie

In early May President of NIK will attend a conference organised by the Romanian Court of Accounts in relation to Romania’s EU Presidency. Krzysztof Kwiatkowski will present the advisory role of the Supreme Audit Institutions and the resulting benefits for citizens.

After the meeting in Warsaw the guests will visit the Regional Branch of NIK in Łódź to discuss the operation of NIK regional offices and the most important audits conducted by the Regional Branch in Łódź.

Logo NOK RumuniiThe Romanian Court of Accounts

The current Romanian Court of Accounts was established in 1992. The Court audits establishment, management and use of state and public sector financial resources. The SAI submits annual reports on the national public budget management, also identifying the irregularities found, to the Romanian Parliament. Audits may be carried out upon request of the Chamber of Deputies or the Senate. In keeping with the law, the litigations resulting from the activity of the Court of Accounts shall be settled by specialized courts.

The Audit Authority also examines the utilization of pre-accession funds granted to Romania by the European Union, through PHARE, ISPA and SAPARD programs, for the structural and cohesion funds, for the European Agricultural Guarantee Fund, for the Fishery European Fund, as well as for the funds to be granted in the post-accession period.

The management of the Court of Accounts is enforced by the Plenum of the Court of Accounts, comprising 18 Members, including the President and two Vice-Presidents. The Counselors of Accounts are appointed by the Parliament for a nine-year term of office.

The structure of the Court of Accounts comprises departments, county and Bucharest Municipality Chambers of Accounts and a General Secretariat.

The Court is a member of two international working groups headed by NIK: INTOSAI Subcommittee on Internal Control Standards and EUROSAI IT Working Group. It also participates in several other groups of both INTOSAI, EUROSAI and the Contact Committee.

Article informations

Date of creation:
27 February 2019 13:38
Date of publication:
27 February 2019 13:20
Published by:
Andrzej Gaładyk
Date of last change:
27 February 2019 13:38
Last modified by:
Andrzej Gaładyk
President of Romanian Court of Accounts Mihai Busuioc with President of NIK Krzysztof Kwiatkowski

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