COMPETENCE OF THE STATE AUDIT OFFICE OF THE REPUBLIC OF MACEDONIA AND REVIEW OF THE INTOSAI STANDARDS AND REPORTS OF THE STATE AUDIT
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 St...
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| Format: | Article |
| Language: | English |
| Published: |
KD Mapro
2015-07-01
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| Series: | Journal of Process Management. New Technologies |
| Subjects: | |
| Online Access: | http://www.japmnt.com/images/Volume%203/Issue%203/9.%20COMPETENCE%20OF%20THE%20STATE%20AUDIT%20OFFICE%20OF%20THE%20REPUBLIC%20%20%20OF.pdf |
| Summary: | 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. |
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| ISSN: | 2334-735X 2334-7449 |