Two main topics were discussed at the meeting of the V4+2 Group. President of NIK, Krzysztof, presented the new ”Quality management system” introduced at the Office, including the implemented project management and audit quality assessment by means of the so called ”Audit ranking”. Participants found this issue highly interesting. A delegation from the Slovak SAI is going to visit NIK in order to learn more about these solutions and analyse the possibility of their implementation in Slovakia.
The analytical activity of NIK was also presented at the meeting. The Supreme Audit Office of Poland performs its tasks on the basis of an annual work plan approved by the Council of NIK and submitted to the Polish Sejm (lower house of the parliament). However, the preparation of the NIK work plan is a multistage process, which lasts several months. Audit subjects concern issues identified in course of a risk analysis conducted at the preliminary stage of the planning works, which encompasses the main areas of the state functioning. External cues concerning irregularities in various areas of the state functioning or lack of legal solutions are examined.
The President of NIK pointed out that while drafting its work plans, the Office takes into consideration the macroeconomic factors that influence the life quality of citizens and the state functioning. Furthermore, NIK thoroughly analyses suggested audit subjects submitted by the Polish Sejm, Senate, Prime Minister and Ombudsman.
Krzysztof Kwiatkowski also explained the planning procedure in force at NIK and described its stages: risk analysis, suggestions of audit subjects submitted by employees, directors of NIK organisational units, NIK management and advisors to the NIK President, analysis and review of the submitted subjects, and eventually specification of the audit and its scope during panels attended by representatives of NIK units as well as the Planning Team.
Yet another discussed topic concerned audit quality. To maintain permanent high quality of audits is a significant challenge for SAIs. The reputation and credibility of an institution, as well as its capability to implement its mandate depends on this factor. The issue was thoroughly presented by the Vice-Director of NIK Department of Audit Methodology and Professional Development, 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. Wiesław Karliński described principles and procedures of the audit quality process and answered questions, i.a. whether it is possible to prevent the system of audit quality assurance from becoming obsoletely bureaucratic.
Meetings of the V4+2 Group have been taking place since 2002. The seminars always provide a good opportunity for experience exchange and discussions. This was also the case at the meeting of the heads of SAIs in Slovakia. NIK President, Krzysztof Kwiatkowski, Karol Mitrik, President of the Supreme Audit Office of Slovakia, Miloslav Kala, President of the Czech Supreme Audit Office, as well as mayor of Spišská Nová Ves, Ján Volný discussed various projects, concerning, among others, IT and environment.
