Odzyskiwanie dzieł sztuki – regulacje międzynarodowe systemu ochrony dóbr kultury

The process of recovery of works of art lost during the Second World War was not audited by the Supreme Audit Office before. However, the information that appeared about recovered cultural achievements is broadly presented and commented on in the public media, which shows that the issue is very important from the perspective of the social interest and cultural heritage. Taking this into account, NIK has carried out an audit at the Ministry of Culture and National Heritage, the Ministry of Foreign Affairs and the National Institute of Museology and Protection of Monuments. The objective of the audit was to evaluate whether the process of recovery of lost works of art is organised and financed in an appropriate manner. The article presents the main findings of the audit.