The audit function is performed by the Audit Office. Its purposes include independent, impartial and objective evaluation of functional control systems and analysis of business processes in accordance with the generally applicable laws and internal policies.
The activities of the Audit Office conform to the International Standards for the Professional Practice of Internal Auditing (IIA).
Independence of the Audit Office is assured through appropriate functional and administrative reporting lines within the Company’s organisational structure.
The Audit Office performs its functions (audits, consultancy projects and business analyses) on the basis of an annual audit plan approved by the Company’s Management Board. The annual plan is presented to the Audit Committee of the Company’s Supervisory Board in order to obtain its opinion, and then is submitted directly to the Supervisory Board for approval.
As part of their activities, the Audit Office and the Control and Security Office verify on an ongoing basis if processes are executed in line with the applicable internal regulations. Ad hoc audits may also be conducted by the Audit Office when and as requested by the Company’s Supervisory or Management Board.
The Audit Office continuously monitors its recommendations, based on which it prepares a report twice a year, stating to what extent they have been implemented. All monitoring reports are submitted to the Company’s Management Board and the Audit Committee of the Company’s Supervisory Board, which is in charge of ongoing assessment of the entire organisation’s functioning.
The Control and Security Office, on the basis of the ongoing monitoring of recommendations and follow-up orders, prepares a report on the status and scope of implementation of the recommendations. Its activities have either a preventive or detective nature. They are complemented by activities performed by ORLEN Ochrona, which has due authorisations and appropriate tools, including the ability to use the services of business intelligence agencies and detectives. If any instance of corruption is suspected, relevant steps are taken in close cooperation with law enforcement agencies, including the police and Central Anti-Corruption Bureau (CBA). The simultaneous operation of all the systems and functions described above allows the Group to exercise ongoing and effective anti-corruption supervision.
In 2019, the Control and Security Office launched systemic training delivered on an annual basis across business functions with the highest risk of misconduct, in the form of classroom or e-learning training provided to ORLEN Group employees and new hires. The topics covered included criminal liability and disciplinary sanctions for corruption offences, identification of such offences, procedures to be followed in the case of suspected corruption by employees, whistleblowing options and channels, accepting and giving of gifts and building safe relationships with business partners. In 2019, a total of 4,057 people were trained across the ORLEN Group, including the companies’ management boards.