Expert in audit proceedings conducted by the Supreme Audit Office

Abstract

The competencies granted to the Supreme Audit Office (Najwyższa Izba Kontroli, NIK), aimed at examining the legality and efficiency of public spending as well as assessing the functioning of the state and the implementation of public tasks, necessitate specialized investigations in every area of state activity. The broad scope of audits often requires the support of expert knowledge in evaluating specific issues.

When auditors lack the necessary expertise to examine certain matters, it is possible to delegate these assessments to a specially appointed expert, whose opinion serves as evidence in the audit proceedings conducted by NIK. However, both the appointment procedure and the competencies and duties assigned by the legislature to such experts are not fully analogous to those established in judicial proceedings.

This article analyzes the institution of the expert in NIK audit proceedings, with particular emphasis on the principles of appointment, subject-matter and personal limitations, as well as distinguishing features compared to specialists engaged during an audit. The subject matter of the article has determined the choice of research method and the structure of the study. The primary research method applied is the formal-dogmatic method, focusing on an analysis of the provisions of the NIK Act.