The audit is process of various testing and evaluation of financial statements those who are audit payers. The auditing operation must be performed independently, self and objectively. The Croatia with its legislative framework includes other prescribed procedures. The legislative framework includes the Croatian Audit Act, the Law on the State Audit Office and the Law on internal financial controls. With the legislative framework there are also financial reporting standards. The audit can be categorized in the state, the internal and external. The system of the internal supervision is composed of internal control, internal audit and controlling. Internal control is important for the public sector because it represents procedures that ensure the reliability of financial reporting and compliance with legal regulations. Internal audit examines the propriety of all business activities, and based on the results, management of enterprises makes important decisions related to the business. Businesses establish internal audit in order to add value to the business, but also enhance it. Controlling is process of management by persons who are dependent on the process and aimed towards the future. During the controlling system of planning and controlling is being built and monitored. Money laundering is the process that takes place within the country through three stages: putting money, refinement and integration. Money laundering is not limited to businesses but performed by the individuals. Forensic analysis determines what does business doing wrong, whether there is fraud and corruption, money laundering, falsification and etc.