Naczelność Najwyższej Izby Kontroli
Primacy of the Supreme Audit Office
Author(s): Leszek MuratSubject(s): Politics, Constitutional Law, Governance, Public Administration, Public Law
Published by: Kancelaria Sejmu
Keywords: primacy; Supreme Audit Office; audit studies; lawfulness of audit; audit theory; audit law; audit system; audit models; audit determination; universalisation of audit norms
Summary/Abstract: The Constitution provides that the Supreme Audit Office (NIK) is the primary state audit institution. The profoundness of its “primacy” still awaits to be discovered. Legal scholars have not yet examined the meaning and the possible consequences of this attribute thoroughly enough. In the article this gap is filled by arguing that “primacy” shall be understood as the constitutional mission of NIK to safeguard the lawfulness of auditing. In particular, it entitles NIK to intensify efforts to secure the coherent interpretation of law by all auditing institutions. More uniform understanding of legal provisions may contribute to the increase of the overall stability of law, as the pressure on the parliament to explain its ambiguous laws by numerous amendments would eventually ease.
Journal: Przegląd Sejmowy
- Issue Year: 2019
- Issue No: 3
- Page Range: 61-79
- Page Count: 19
- Language: Polish