For people with visual impairments
Before audit commencement, in February 2006, SAI – audit members agreed and signed “Joint position on the scope of parallel audit regarding protection of the Bug river drainage basin waters from pollution”. The document defined the goal and scope of the parallel audit. Each SAI applied the assumptions contained in the document to develop own audit program, including for applicable audit criteria and procedures as well as international audit standards of INTOSAI.
The audit covered the period of 2003–2005 and Q1 2006. The parallel audit was conducted from April to August 2006 in: the Republic of Belarus – by the State Audit Committee (SAC); the Republic of Poland – Supreme Chamber of Control (SCC) and in Ukraine – by the Accounting Chamber.
The parallel audit process as well as the process of preparation of joint information on audit results was coordinated by the Supreme Chamber of Control, Regional Branch in Lublin.
