Svrha je ovog rada istražiti stanje interne revizije u hrvatskim bankama i ukazati na mogućnost njezine učinkovitije provedbe. Ovim su radom pojašnjeni osnovni pojmovi vezani uz internu reviziju u bankama te se tako definira revizija, vrste revizije, ciljevi i njezine uloge. Također se objašnjava i specifičnost bankarskoga sustava, a samim time i provedba interne revizije u bankama. Godina 2005. karakteristična je po donošenju Zakona o bankama temeljenog ponajprije na odredbama BIS-a, a kojim se uvelike promijenila koncepcija interne revizije u bankama. Opća je naime poruka ovoga rada kako se interna revizija kao relativno mlada profesija ubrzano razvija te se shvaća njezin sve veći značaj, a usporedno s time svoje bi poslovanje trebale prilagođavati i hrvatske banke.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
