The colleagues of the Chamber of Accounts attended the study visits
The delegation headed by the auditor-member of the Chamber of Accounts of the Republic of Azerbaijan attended the study visit in Poland within twinning project. The goal of this study visit was to study the performance audit practice of Supreme Audit Office of Poland.
The President of Supreme Audit Office of Poland Krzysztof Kwiatkowski accepted the delegation and expressed his confidence that the Twinning project on Strengthening the Institutional and Administrative Capacity of the Chamber of Accounts will be successfully executed.
During the study visit the acting director of Science, Education and National Heritage of Polish Supreme Audit Office make presentation on audits and performance audits conducted by his department and noted that performance audit being the reason for the implementation is independent and objective audit of government undertakings, systems, programmes or organizations related with effectiveness, economy and efficiency or any of these aspects.
During the study visit acting director of Audit Methodology and Professional Development Department of Polish Supreme Audit Office Magdalena Bratowska made presentation on the role of her department on quality insurance process and methodlogical support in auditing process.
Later, Deputy Director of Infrastructure Department of Supreme Audit Office of Poland, Tadeusz Winiarz informed on performance audits carried out by his department and noted that performance audit is separate identifiable part of the audit and it is resulted with the preparation of reports and this audit should have clearly identified goals.
During the trainings conducted in Krakow regional branch the Director of the branch Jolanta Stawska made wider presentation on the activity of the branch and also the practice of conducting performance audit, and Chief expert on Public expenditures audit Wojciech Dudek, Expert on international relations Marcin Kopec and legal advisor of Krakow regional branch Agata Brzeska-Lebiecka talked about the performance audit conducted and submitted an examples of it and responded the questions of the colleagues of the Chamber of Accounts.