External audit and the relation between internal auditors,supervisory body and external auditors of the banking sextor in the Republic of Macedonia

摘要

There are different types of audit, such as financial audit, regulatory audit, operational auditudof performances, audit of information systems, environmental audit and others. But basically,udwe distinguish two types of audit which will be the main focus of attention in this work.udExternal audit, an Internal audit. In most countries, the external auditor from the public sectorudreports to parliament and, where relevant, the private sector auditor reports to governmentud(e.g. ministry of finance) and/or the public sector external auditor (the supreme auditudinstitution). An efficient system of internal audit is an invaluable source of information forudthe management of the bank, its supervisors and the quality of the internal control system inudthat organization.