Svrha ovog rada je, na jednostavan način, istražiti računovodstvo banaka i interne revizije u bankama te tu vrlo kompleksnu temu približiti društvu. Ovim radom su pojašnjeni osnovni pojmovi vezani uz internu reviziju u bankama i računovodstvo banaka te kako se definira revizija i računovodstvo, ciljevi revizije i računovodstva i njihove uloge. Također se objašnjava i specifičnost računovodstva i revizije u bankarskom sustavu, a samim time i njihova provedba u bankama. Opća poruka ovog rada je kako se interna revizija kao relativno mlada profesija ubrzano razvija te se shvaća njezin sve veći značaj, a usporedno time bi se trebalo i računovodstvo banaka više razvijati odnosno postati više bliže društvu.

The aim of this thesis is to analyse the complex topic of bank accounting and internal bank audit in a simple way, so as to make it more comprehensible to a wider audience. The thesis explains basic terms related to internal bank audit and bank accounting, and, along with defining audit and accounting, it explains their purpose. Furthermore, it clarifies the specificity of accounting and audit in the banking system, together with their implementation in banks. The main idea of the thesis is that internal audit, although a relatively new profession, is developing rapidly and becoming more important, which means that bank accounting should also be developing more and getting closer to society.