When does the audit serve citizens?

06 September 2012 08:14

The state audit conducted by the Supreme Audit Institution has to be independent so that it serve citizens. That was the thesis formulated by the participants of the discussion panel during the Economic Forum in Krynica.

The following persons participated in the debate: President of the Polish Supreme Audit Office Jacek Jezierski, Auditor General of Latvia Inguna Sudraba, Professor of the Warsaw School of Economics Artur Nowak-Far and Gijs de Vries, Member of the European Court of Auditors.

The debaters pointed to material conditions of independence towards the executive power and autonomy towards the legislative power:

possibility of selecting subjects and formulating audit programmes in a free manner,
possibility of conducting audits in all entities using public funds,
possibility of writing and publishing audit reports in a free manner.

The state or public audit?