Competence of the State Audit office of the Republic of Macedonia and review of the INTOSAI standards and reports of the State Audit

摘要

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.