AUDITING IN THE GOVERNMENT ADMINISTRATION (Kontrola w administracji rzadowej)
Until recently, in ministries there were over 160 regulations of various types related to auditing, while some of other offices did not have any regulations whatever in the field. It was therefore necessary to introduce urgently some systemic changes that would strengthen the audit function in the government administration. The Act on auditing in the government administration, in force since 1 January 2012, does not repeal all detailed procedures binding so far, still it introduces unified standards for audit proceedings. The new Act clearly states their criteria and stages, the rights of the parties, a list of evidence and manners of audit documenting. Moreover, one document has been introduced to replace the audit protocol and the post-audit statement. This marks the beginning of a new stage in the functioning of institutional auditing in the government administration. On the basis of the Act, audit standards have been also developed, which comprise fundamental requirements as for managing, performing and ensuring audit quality. They are also meant to provide the basis for evaluating the quality of audit units in the government administration. At the same time, works on developing and implementing a system for specialist training have been started in the area of human resources management, to satisfy the needs of the audit staff. They are aimed at increasing the quality of the staff, so that to make the results of their work reliable and, consequently, to provide the basis for the heads of ministries and offices to take up managerial decisions and to improve the functioning of the government administration. The authors describe the provisions of the Act, and the activities of the Office of the Prime Minister that led to the development and adoption of the Act, and those related to its implementation.
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