For a better understanding of the topic, this work will seek to bring the importance of the role of the audit committee closer to the internal mechanism of corporate governance. The descriptive method will explain the roles and tasks of the audit committee and the complexity of doing their job, as discussed below. What it strives for corporate governance is transparency that contributes to ensuring a strong and balanced economic development, at the same time ensuring the security of the shareholder. The corporate governance definition explains the management and control system in companies where the management board is responsible for their management. Corporate governance is an essential business segment of a company, but what completes it and provides complete security is a revision that is shared outside and inside, all with a view to the well-being of a business. Internal audit is closely related to corporate governance that operates according to internal committee acts, and by such compliance ensures the stability and effectiveness of controlling according to internal audit committee acts. At the end, there is an external audit that is no less important than the internal audit. Why? Because the decisions of Enterprises should be based on local laws and it makes the full picture of financial statements. It can be said that so far the overall picture of the work shows that the audit is an overview of everything that is responsible for signing the audit reports and that there is not finish control of the financial statements. At the same time, in this paper you can read about the audit committees that confirm their work and control the quality of the auditor's work. Of course, there would be no questionnaire after studying the work, and the activities of auditing organizations in the Republic of Croatia have been explained.