Slovak auditors interested in the audit quality assurance system at NIK

- We are here today to get to know as much about your work as possible. NIK will soon be celebrating its 100 anniversary and our institution was established 25 years ago - said Mária Machová, advisor to the President of NKU. She also added that the visit was a great opportunity to share knowledge and gain rich experience concerning the audit quality assurance system, which will be useful in the future.

The trust placed in Supreme Audit Offices by citizens is based mainly on the quality of audit results publically communicated. In order to provide the society with top-quality audit reports SAIs have to greatly care for the quality of conducted proceedings and audit procedures.

Two years ago NIK established a hi-tech audit quality assurance system that has already been internationally recognized. At the meeting of the heads of the Visegrad Group SAIs (10-12 September 2017) the President of NIK, Krzysztof Kwiatkowski, presented principles of the system, which encompasses the project management and the audit quality review in force at the Office.

The audit quality assurance system was built in line with the international guidelines and national state auditing standards, in particular the International Standards of Supreme Audit Institutions ISSAI. The President of NIK stressed that the Office uses the latest international standards to shape its own methodology, but also drafts new standards in cooperation with other audit organisations, for instance concerning the audit of IT systems.

During the visit Mária Machová, advisor to the President of the Slovak Supreme Audit Office, with many years of experience in the public administration, and Ľubica Hajdučková, director of the Strategic Tasks Unit at the NKU, who is mainly preoccupied with audit planning and preparation process, were interested in the NIK working methods and the entire strategy of the audit process implemented at the Office. Jaroslav Ivančo, director of the NKU Strategy Department, was interested in the audit planning process as well as the audit proceedings, including the preparation of the audit, its performance, the presentation of audit results and eventually follow-up actions.

Apart from the President of NIK, Krzysztof Kwiatkowski, the meeting with the Slovak delegation was  attended by three experts in the audit quality assurance system: Wojciech Misiąg - advisor to the President of NIK, former deputy minister and the head of the planning team, Józef Płoskonka - advisor to the President of NIK and Wiesław Karliński - deputy director of the Department of Audit Methodology and Professional Development. NIK experts presented the audit quality assurance system, its structure, security, formal aspect as well as design, and presented relevant methodologic materials.

Participants of the meeting also discussed the quality review of audit tasks and tools aimed to ensure quality of particular audit stages. It is a great challenge for all SAIs to maintain permanent high quality of audits, which influences the reputation and trustworthiness of an institution, as well as its capability to implement its mandate. This issue was elaborated on by Wiesław Karliński, who stressed that each auditor is responsible for the quality of the performed task, in line with their function in the audit process, including compliance of the end product with the quality requirements.

Discussions also involved tools created by NIK to assess the performance of tasks by all participants of the audit process, including auditors, their supervisors, auditing entities that participate in the audit, as well as the entire audit itself. Such assessments within the audit quality assurance system prepared by a specialised team are later used to objectively assess the auditors.

Another issue discussed at the meeting concerned key documents drafted in the audit process (programme, reports), which are reviewed, assessed and permanently monitored by supervising persons (including vice-presidents, advisors to the president, deputy directors and directors at NIK), teams and supporting departments. - Results of this process are documented and stored in the audit quality register - explained the speakers. The debate concerned strategy and management and the guests summed up the visit: - It was a very inspiring meeting for us and the Slovak Supreme Audit Office

Poles and Slovaks regularly conduct joint audits. The last one checked the functioning of the International Biosphere Reserve ”East Carpathians”. Both SAIs are also auditing the support of tourism with the EU funds. Another joint planned audit concerns the management of water resources in tourist resorts.

This June the President of NIK, Krzysztof Kwiatkowski met with the President of NKU, Karol Mitrik. The Presidents discussed the meeting of the Visegrad Group SAIs, which was to take place in September.

Article informations

Date of creation:
07 November 2017 09:53
Date of publication:
31 October 2017 09:52
Published by:
Andrzej Gaładyk
Date of last change:
07 November 2017 09:53
Last modified by:
Andrzej Gaładyk
Slovak auditors interested in the audit quality assurance system at NIK

Read content once again