Effectiveness of Internal Audit in Banking sector in Macedonia

Koleva, Blagica and Gorgieva-Trajkovska, Olivera and Georgieva Svrtinov, Vesna and Dimitrova, Janka (2015) Effectiveness of Internal Audit in Banking sector in Macedonia. International Journal of Sciences: Basic and Applied Research, 23 (1). pp. 276-282. ISSN 2307-4531

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Abstract

Internal audit, as an independent examination of the financial statements and those financial information related to specified financial entity, regardless of its size and legal form, is directed to examination of the level of functionality and financial performance of the company. Recent experience of the most companies, both non-financial and financial, speaks in favor of the fact that the progress of a national economy in each country, without good and efficient segmentation, collection, processing, analyzing and efficient use of information obtained in the framework of reviewing the financial performance of the enterprises and organizations, in contemporary changing environment, is less possible. Because of the importance of the effectiveness within the implementation of the financial audit in banks, as significant sector for the economic development of an economy, this research will be focused on the characteristics and effectiveness of the process of internal audit in the banking sector in Republic of Macedonia, as a country that’s going through an economic transition. Keywords: auditing; financial reporting; financial analysis; economy; banks

Item Type: Article
Subjects: Social Sciences > Economics and business
Divisions: Faculty of Economics
Depositing User: Olivera Trajkovska
Date Deposited: 19 Jun 2015 09:50
Last Modified: 19 Jun 2015 09:50
URI: http://eprints.ugd.edu.mk/id/eprint/13384

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