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Competence of the State Audit office of the Republic of Macedonia and review of the INTOSAI standards and reports of the State Audit
(naslov ne postoji na srpskom)
Faculty of Law at University 'Goce Delchev'-Stip, Macedonia

e-adresalence.filipova@ugd.edu.mk
Ključne reči: revision; responsibility; budget finances; State Audit report
Sažetak
(ne postoji na srpskom)
The State Audit is the most important institution which conducts supervision of the Budget expenditures. This is regulated with the State Audit Law which provides the legal framework of the State Audit Office operation in Republic of Macedonia. This paper focuses on the competences of the State Audit Office and its regulations within domestic legislation. In order to offer an in-depth research, the State Audit Reports for 2012 and 2013 have been analyzed, as well as the extent of corrections based on the recommendations to the audited. This will lead to further ideas, conclusions and findings in the area of the State Audit. It will also pertain the INTOSAI standards, the International Standards for State Audit Institutions generated by the Committee for State Audit on the XIV INTOSAI Congress in 1992 in Washington and with the amendments adopted on the XV Congress of INTOSAI in 1995 in Cairo.
Reference
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*** (2010/2014) State audit act. Official Gazette of Macedonia, No. 66; 145/2010; 43
*** (1997/2007) State audit act (out of use). Official Gazette of Macedonia, No. 65, 31/2003, 19/2004, 70/2006, 133
*** Annual report on audits and the operation of the state audit office in 2012. Retrieved from: http://www.dzr.gov.mk/Uploads/DZR_God isen_izvestaj_2012%20reduced.pdf. Last visited: 15.01.2015
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Stevkovski, D. (2011) State audit office as a controller of the spending budget funds. Skopje: Faculty of Law Justinian I, St, Master's thesis
Vukoja, B. Revizija financijskih izvestaja gospodarskih drustava. Retrieved from: http://www.revident.ba/public/files/revizijafinancijskih-izvjestaja-gospodarskihdrustava.pdf. Last visited: 15.01.2015
 

O članku

jezik rada: engleski
vrsta rada: neklasifikovan
objavljen u SCIndeksu: 31.01.2016.

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