This paper points to the fact that conducting an internal audit enables timely detection of possible couses that may threaten the implementation of the Anti-Money Laundering and counter-terrorism financing Act at Real Estate brokerage. The focus has been made on concrete solutions by applying and implementing given guidelines through application of questionnaires and keeping records which in a practical way help in defining and eliminating the problems that Mediator meets in practice. This paper is concived of several parts. The introduction part gives a review of the issues that the paper deals with. After that, in the second and third part the main concepts of the audit terms were elaborated and key elements of the Anti-money laundering and counter-terrorism financing act were defined, focusing on its application to Real Estate brokerage. In the four part an internal audit was carried out on a practical example. The business and financial profile of the company in which an internal audit was carried out has been done. Risk identification procedures and decision-making on risk management have been defined. For the company used as an example an organization of function and plan of the implementation of internal audit has been elaborated. After that internal audit has been carried out by taking samples and submitting questionnaires on the basis of which the audit findings were made combined with corrective proposals and recommendations. The end of the paper consists of conclusion that includes a review of the paper as a whole.