In 2012, a team composed of representatives of the Supreme Audit Institutions of Austria, Denmark, Lithuania and the Netherlands carried out a peer review of NIK. Foreign auditors visited the NIK headquarters six times, and they also paid a visit to the NIK Regional Branch in Kraków. They had meetings with 32 employees of NIK and with several addressees of NIK reports. At the end of the peer review, they presented a report whose most important part are eleven useful recommendations. The article presents the terminology used in this document, and discusses all the recommendations that were formulated for NIK.
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