STATUS PRAWNY KORPUSU KONTROLERÓW NAJWYŻSZEJ IZBY KONTROLI

Abstract

An essential condition for the proper fulfilment of tasks by the Supreme Audit Office (hereinafter referred to as the SAO) is the proper shaping of the legal status of its employees, especially those performing and supervising audit activities. According to Article 66a of the Act of 23 December, 1994 on the Supreme Audit Office (hereinafter referred to as the Act) to the so-called corps of auditors include: directors of the audit units of the Supreme Audit Office; deputy heads of audit units of the Supreme Audit Office; advisors to the President of the Supreme Audit Office; legal, economic and technical advisers; major state audit specialists; state audit specialists; senior state audit inspectors; state audit inspectors and junior state audit inspectors. This article aims to characterize the legal status of the audit corps employed by the Polish Supreme Audit Office.