摘要：The aim of the paper is to investigate internal audit in Croatian banks and to point to its more efficient implementation. The paper provides an explanation of key terms related to internal audit in banks, defining audit, types of audit as well as its objectives and roles. In addition to specific properties of the banking system, implementation of internal audit in banks is explained as well. The year 2005 is significant due to the adoption of the Bank Act which is primarily based on provisions of BIS (Banking Information System). The Act has brought about significant changes in the concept of internal audit in banks. The general message of this paper is that internal audit, being a relatively young profession, is marked by accelerated growth, and Croatian banks should adapt their business accordingly.
关键词：internal audit; financial institutions; the Republic of Croatia; empirical research
