Every year, the Supreme Audit Office of Poland (NIK) conducts from 10 to 15 audits in selected areas of the management and utilisation of EU funds, and other areas related to Poland's membership in the European Union. The objective of the NIK is to detect irregularities and to present systemic solutions to improve the process of EU funds spending. The NIK strives to audit the majority of EU funds spent in Poland and programmes financed with these funds. On the basis of the NIK's audits performed in these areas over the last four years, the authors of the article present the mechanism of the NIK's activity, as well as examples of irregularities disclosed and audit results.
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