The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility.

The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility.

The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK.

The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development.

The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary.