摘要：With its existence, internal audit enables the top management of the company to improve business decision-making in terms of increasing the security of making business decisions. The new way of doing business within the overall socio-economic relations that prevail in the economy of the transition country requires new and modern solutions that will strengthen major business decisions of top management. Internal audit in its new context of existence in companies is based on: realistic planning of internal audit, taking each business segment as part of the business, starting point in a constructive approach to internal audit, regular reporting to top management, and giving suggestions to top management to implement actions on based on the internal auditor's report. In this paper, the authors paid special attention to the analysis of internal audit in the conditions of real functioning of the company. In addition, the authors point out that the new approach to internal audit implies the acceptance of all phases of internal audit in the company, which result from the authority of the internal auditor and the adopted work plan of the internal auditor.
