State audit is in charge of control and supervision of the public sector and state institutions, but, besides that, has a lot more important roles in the society. One of them is the effect on detection of frauds and corruption and the possibilities of its prevention or the fight against their making. By that, it is not only considered the detection of suspicious acts, but also pointing to the risk of those acts emerging. Therefore, it is of great importance for state audit to be independent and objective, but also the public intimation of any information related to the work of state or public services. The main goal of this paper is to present all of the features of state audit, relatively supreme audit institutions, which are important in its such actions. In the making of this paper there were used secondary data collected primary from the professional literature in the area of audit in formo f books, standards, articles and reports od supreme audit institutions. As research methods, there were used the description method and the method of analysis. There was analysed a report of supreme audit institution of Great Britain about a case of corruption in the public sector and there were given conclusions about the importance of state audit, or supreme audit institutions in those cases.