Okresowa ocena kwalifikacyjna mianowanego kontrolera NIK – egzekwowanie jakości świadczonej pracy

The objective of the qualifying evaluation is to confirm whether nominated auditors are still appropriate for doing their job. The evaluation also provides important information for auditors on how their supervisors perceive the way they perform their duties, and guides them on what should be improved, and on how to achieve a better quality of their work. However, there is no close connection between the qualifying evaluation and auditors’ career. The law only regulates the consequences in the case of two negative evaluation results in a row. A positive evaluation, even the best possible, does not guarantee any concrete benefits. It does not imply, though, that it has no influence on promotion, remuneration, or the volume of financial rewards granted.