The parallel audit “Programmes/measures aimed at increasing the employment of disabled persons”

The parallel audit “Programmes/measures aimed at increasing the employment of disabled persons” was coordinated by the SAI of Poland (NIK). In the Common Position it was established, that the audit performed within the coordinated audit would be based on INTOSAI auditing standards and the national auditing standards and guidelines of the twelve SAI.

The Cooperating Parties agreed to carry out the audit of selected programmes/measures promoting employment of disabled people in the open labor market, using public funds. The audit involved measures taken at the national level or by government agencies, and/or at the regional and/or local levels. Its scope varied depending on the mandate of individual Supreme Audit Institutions. The objective of the audit was to assess the performance of selected programmes/measures to promote employment of disabled people. The audits examined also how the selected public-sector entities use the programmes to promote employment of disabled people, respect the rights of employees with disabilities and eliminate employment barriers.

The Cooperating Parties decided to carry out national audits to the extent consistent with the Framework Audit Programme. The results concerning some of the audit questions depended on the available data in the participating countries. The audit had the character of performance audit. In order to allow recognition of various data and allow a reply to the audit questions, the methodology combined different research methods (examination of documents, analysis of available data, interviews and surveys).

The audit covered the period of the years 2006 –2009.

Joint report