Fight against corruption is one of priority tasks of the NIK. During each audit, especially in the areas where public interests overlap with private ones, NIK auditors check whether there is the risk of corruption. It allows for deciding whether the State needs to introduce any preventive measures. As a consequence, any existing legal loopholes which can lead to corruption are detected. If auditors have found such loopholes, the NIK presents proposals for tightening up the legal system.
The second element examined during each NIK audit, namely the internal control system, allows institutions to function effectively. If the system is appropriate, potential irregularities and errors, including their reasons, can be eliminated immediately. That is why for several years the NIK scrutinises the functioning of this element in state institutions during its audit activities.
And finally, the matters related to the European Union, which make the third indispensable element of auditing. NIK auditors verify how public institutions deal with meeting the rights and obligations related to Poland’s membership in the EU. This element is complaint with one of the current audit priorities set for the NIK, namely Poland in the European Union.
