The main goals of the Audit Area at TAURON Polska Energia S.A. include: planning and implementation of the audit tasks, including advisory and opinion forming activities, as well as the control tasks, including the performance of the ad hoc controls commissioned. As part of the audit activities, the correctness of the audited processes and the effectiveness of the control mechanisms are also verified. If any irregularities are identified, the auditors recommend taking appropriate corrective actions. The implementation of the recommendations is the responsibility of the management of the audited entities, and the degree of the implementation of the audit recommendations is monitored on an ongoing basis. The above tasks are implemented by two teams: the Strategic Audit Team, dealing with the strategic tasks, covering the TAURON Group and the Operational Audit Team, carrying out specialized operational tasks at the level of the Group’s individual subsidiaries and its lines of business.
Similarly, the control (inspection) activities are organized at the Group level and carried out by the Internal Control Team and at the level of the subsidiaries by the controllers employed by such subsidiaries. In addition, within the Audit and Control Area, there is a unit specializing in the control of the area of IT, OT and security systems. Tasks carried out by these units include both the scheduled audits as well as the ad hoc audits commissioned on an ongoing basis.
The organization of the Area aims to enable covering the entire operations of the organization with the scope of the audits and controls, both from the point of view of the needs of the TAURON Group as well as those of the individual subsidiaries. The direct reporting to the President of the Management Board allows the Audit Area to maintain the required independence and objectivity.
The Audit and Control Area conducted 19 scheduled tasks, including 11 audit tasks and 8 control tasks in 2019. In addition, works were carried out to build and develop a model for the periodic assessment of the Internal Control System in place at TAURON Polska Energia S.A. as well in the entire TAURON Group. The Audit and Inspection Plan for 2020 includes 13 audit tasks and 23 inspection tasks. The works on the construction and development of the model for the periodic assessment of the Internal Control System will also be continued.