publication . Article . 2015

COMPETENCE OF THE STATE AUDIT OFFICE OF THE REPUBLIC OF MACEDONIA AND REVIEW OF THE INTOSAI STANDARDS AND REPORTS OF THE STATE AUDIT

Lence Filipova;
Open Access English
  • Published: 01 Jul 2015 Journal: Journal of Process Management. New Technologies (issn: 2334-735X, eissn: 2334-7449, Copyright policy)
  • Publisher: KD Mapro
Abstract
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 stand...
Subjects
free text keywords: revision, responsibility, budget finances, State Audit report., Technology (General), T1-995
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