%0 Journal Article
%T The Polish Supreme Audit Office in the Light of International Standards of Organization and Operation of State Audit Institutions
%A Serowaniec, Maciej
%J Przegląd Konstytucyjny
%V 2019
%N Issue 1 (2019)
%P 68-82
%K state audit, Supreme Audit Office of Poland, independence of Supreme Audit Institution of Poland
%@ 2544-2031
%D 2019
%U https://ejournals.eu/en/journal/przeglad-konstytucyjny/article/the-polish-supreme-audit-office-in-the-light-of-international-standards-of-organization-and-operation-of-state-audit-institutions
%X 
	The supreme audit institutions have now become an indispensable element of any democracy. By conducting independent audits on the management of public funds and the related activities of the government, government administration and other authorising officers for said funds these bodies provide the Parliament with information, formulate opinions on issues related to financial statements and implementation of programmes, projects and other government activities. The fact that authorities appointed to perform a similar systemic function are present in many countries has become an incentive to undertake the development of uniform standards regarding the organization and operation of supreme audit institutions in the conditions of functioning of a democratic state and free market economy, as well as establish their place in the system of state authorities. The aim of the article is to illustrate the place of the Supreme Audit Office of Poland on the background of international standards of organization of and activities performed by audit authorities.