Fight Against Fraud in the EU Funds in Poland – Audit Tools Used in European Funds Spending

Since joining the European Union, Poland has been the largest beneficiary of funds from the European Union's budget under the cohesion policy, which creates conditions for the country's economic and social development and its citizens. However, the EU funds must be spent effectively, in accordance with the law, and above all, free from any abuse. The paper aims to present the already existing and planned legal solutions and the control mechanisms provided within their framework, which serve to protect the financial interests of the European Union. It will also describe examples of practices of selected offices, which refer to the areas of the greatest risk and concern, both prevention and detection of fraud (especially in the area of public procurement). The authors will also draw attention to the systematically increasing role of IT tools in increasing the transparency of public spending.