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.
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