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Croatian Experience in Internal Audit Functioning in comparison with European Union

The most important results of the empirical research on the situation and possibilities of development of internal auditing in the Republic of Croatia and European Union have been presented in this paper. The analysis shown and the estimate of the existing state and possibilities of the development of internal auditing include the examination of the presence of internal auditing in practice, the needs of its organization in the future, and the functioning of internal auditing in those companies where it exists. Furthermore, there is a major overlap in answers provided by Croatian organizations and those operating in the European Union. Of course, there is some key differences. In view of the scope of the research, the number of the surveyed companies and the number and content of the questions included in the questionnaire, the obtained results can serve as a starting point in working out future initiatives and activities aimed at the promotion of the role of internal auditing in improving the competitiveness of the Croatian economy.

internal audit; internal audit process; internal audit functioning – empirical research in the Republic of Croatia and European Union

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