In July 2026, a study visit was held at the NIK headquarters and the NIK Regional Branch in Kraków, Poland, as part of the twinning project entitled "Strategic Partnership of the Office of the Comptroller and Auditor General (OCAG, Bangladesh) and the Supreme Audit Institution Najwyższa Izba Kontroli (NIK, Poland)" (Project). The project aims to strengthen the capacity of the OCAG, which oversees public revenues and expenditures in Bangladesh. Project activities are intended to improve public financial management and combat corruption and fraud, as well as increase accountability and improve the efficiency of the collection, allocation, and use of public resources. The twinning project is funded by the European Union, with a total budget of up to EUR 2 000 000.
The study visit was organised as part of Component 1, one of the project's three substantive components. This component encompasses the institutionalisation of the financial audit of the Budgetary Central Government (BCG) budget and the financial audit of Statutory Public Authorities (SPA).
The Comptroller and Auditor General of Bangladesh, Md. Nurul Islam, and a group of nine auditors participated in the inaugural study visit. The Bangladeshi guests were welcomed by NIK management – NIK President Mariusz Haładyj and NIK Vice-President Jacek Kozłowski, who oversees the project.
The CAG expressed satisfaction with the cooperation under the project to date, highly appreciating the knowledge, experience, and professionalism of the NIK experts. He also confirmed his interest in expanding the cooperation beyond the current twinning project.
NIK President Mariusz Haładyj emphasised the importance of exchanging experiences between institutions. He pointed out that the Supreme Audit Office of Poland is currently undergoing a process of change and development. He noted that, in relations with OCAG, exchange of information on the audit of large infrastructure projects, digitalisation of the audit process, and analysis of budget systems would be particularly interesting. He underlined that expanding bilateral cooperation beyond the framework of the twinning project could bring tangible benefits to both institutions and deserves continued support.
Comptroller and Auditor General of Bangladesh Md. Nurul Islam with
NIK President Mariusz Haładyj and NIK Vice-President Jacek Kozłowski
The OCAG delegation during its visit to the Supreme Audit Office of Poland,
together with NIK President Mariusz Haładyj
During the substantive sessions, the OCAG auditor group was prepared – in accordance with the requirements of the agreement signed with the Beneficiary – to transfer their acquired knowledge and skills to other auditors. A training session was conducted, titled "How to Become a Good Trainer." The approach used by NIK in conducting audits of the state budget execution and financial audits was discussed in detail, using selected examples. This allowed for the exchange of practical experiences gained by both parties during national audits in the indicated thematic areas, as well as a comparison and evaluation of the solutions adopted.
OCAG representatives visited the Ministry of Justice, where they learned about key issues concerning the relationship between NIK and the audited entity. They also met with Secretary of State Władysław Teofil Bartoszewski at the Ministry of Foreign Affairs, where they discussed the current cooperation between the two countries and identified possible future directions. The Minister underscored that Poland is an example of a country that has successfully completed a political and economic transformation, allowing it to share its experience with international partners. He also highlighted the role of the Supreme Audit Office of Poland as one of the state institutions enjoying the highest public trust in Poland. He thanked NIK for its commitment to working with its Bangladeshi partners, emphasising that twinning is crucial both for institutional development and for strengthening bilateral relations. NIK Vice-President Jacek Kozłowski presented the project's assumptions and the cooperation with OCAG to date. He stressed that Poland, drawing on the experience and support received during the transformation period in the 1990s, now feels responsible for supporting the institutional development of its partners. He also noted that the cooperation is bilateral in nature – NIK also draws valuable experience from it.
Secretary of State of the Ministry of Foreign Affairs Władysław Teofil Bartoszewski, Comptroller and Auditor General of Bangladesh Md. Nurul Islam, NIK Vice-President Jacek Kozłowski / Meeting at the Ministry of Foreign Affairs
During the study visit, the auditors from Bangladesh also learned about NIK's operational model. During their visit to the Sejm, Przemysław Witek, a member of the State Audit Committee, presented the relationship and principles of cooperation between the Parliament and NIK. The OCAG auditors also met with the former President of NIK, Senator Krzysztof Kwiatkowski, at the Sejm.
SAI Bangladesh delegation at the Polish Parliament with MP Przemysław Witek.
During their visit to the NIK Regional Branch in Kraków, auditors from OCAG had the opportunity to familiarise themselves with the activities of NIK regional branches and their reports, including those related to environmental protection and air quality. The key findings of recent audits conducted by the Kraków Branch provided an excellent starting point for discussion and exchange of experiences regarding similarities and differences in the performance of environmental audits and audits in healthcare facilities. They also discussed how to effectively ensure the proper implementation of audit recommendations, and discussed issues related to reporting to the relevant law enforcement authorities.
The SAI Bangladesh delegation during its visit to the NIK Regional Branch in Kraków.
During a meeting with NIK management, the Comptroller and Auditor General of Bangladesh emphasized the project's significant importance for developing OCAG's capacity to conduct audits in accordance with the ISSAI. He expressed his willingness to develop closer cooperation, particularly in the areas of digital transformation, data analysis, and climate and environmental auditing.
