Urząd Audytu Królestwa w Szwecji (Riksrevisionen) jako przykład naczelnego organu kontroli państwowej
Swedish National Audit Office (Riksrevisionen) as an Example of the Supreme State Audit Authority

Summary/Abstract: The purpose of the article is to analyze the conditions and present the specifics of the functioning of the supreme audit authority in Sweden both from the point of view of the historical context, legal regulations and also the aspect of the independence of this institution. Specialized bodies for controlling the spending of public funds mainly by public institutions are nowadays an important element of the institutional order of democratic countries. However, there are large differences between countries both in the tradition of the functioning of these institutions and in the way they are organized or in the scope of their competence. The main thesis of the article is that an elaborate and bureaucratic organizational structure of a multi-level, hierarchical nature is not necessary to achieve high efficiency and effective implementation of the tasks and functions of the supreme control bodies. Sweden is also an example of a country in which the finally developed distinctive arrangement of relations between the Riksrevisionen and the Riksdag is not a limitation on the independence of the control body.

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