Rzetelność jako prawne i pozaprawne kryterium kontroli

Out of the four constitutional audit criteria, on the basis of which NIK assesses the activity of audited entities, there is not much literature dedicated to integrity. The available literature usually provides a lexical definition of integrity only, emphasises its symbolic nature or presents it as a criterion that is inferior to legality and efficacy. The attempts that have been made to interpret the criterion of integrity do not refer to the practical interpretation that dates back to 1949. Whereas NIK, due to the lack of a legal definition, frequently used its right to define the standards of behaving with integrity in an authoritative manner. In his article, the author emphasises the importance of NIK’s defining of integrity in the non-legal and normative context, as well as presents the results of analyses of audit statements from seven Regional Branches of NIK, which prove that the interpretations adopted do not always fall into the available understanding of the notion of integrity.