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2 Kontrola Państwowa

2 2012

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Postępowanie kontrolne NIK po nowelizacji – najważniejsze zmiany

100%

Jarzęcka-Siwik E. , Skwarka B.

nr 4(345)

23-44

On 2 June 2012, the final part of the regulations set forth in the Act of 22 January 2010 on amendments to the Act on the Supreme Audit Office (NIK) entered into force, related to the audit procedure. The authors of the article present these regulations, focusing on selected practical problems that will definitely be faced by auditors in their daily practice. The analysis of the regulations presented in the article will also make it easier for auditees to judge the nature of the amendments. The authors depict, among others, issues related to audit preparations – the development of audit programmes or topics, proceeding related to audit evidence, including access to legally protected secrets; elaboration of audit documentation and post-audit statements; examination of reservations; verification of audit findings; elaboration of pronouncements on audit results; implementation of audit recommendations.

Przetwarzanie danych osobowych – wybrane problemy postępowania kontrolnego NIK

100%

Jarzęcka-Siwik E. , Skwarka B.

tom 57

nr 6(347)

8-26

After the amendments have been introduced to the Act on NIK, NIK auditors, on the basis of Article 29, paragraph 1 (2i) of this act, have been given the right to process sensitive personal data found in documents, databases and other materials of the auditees. Some deputies are concerned with this additional right of NIK auditors, and therefore they have developed draft changes to the act in this area. If those changes are adopted, it will in fact mean a return to the previous legal status, namely the impossibility of appropriate verification of audit findings. According to the authors of the article, it is not necessary to introduce such changes since now there are sufficient measures to prevent potential abuse of the right to access to information. These are, among others, the provisions of regulation No 15/2012 by the President of the Supreme Audit Office of 14 May 2012 that make auditors’ access to sensitive data limited to the scope specified in the audit programme or subject.