Court of Audit

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A Court of Audit or Court of Accounts is a supreme audit institution, i.e. a government institution performing financial and/or legal audit (i.e. statutory audit or external audit) on the executive branch of power. [1]

Courts of Audit
CountryNameEst.IndependentCan start legal action
Algeria Cour des comptes (Algérie) 1976
Angola Tribunal de Contas
Australia Australian National Audit Office
Austria Rechnungshof 1920Yes
Bangladesh Office of the Comptroller and Auditor General (OCAG)
Belgium Cour des comptes / Rekenhof / Rechnungshof
Benin Cour des comptes (Bénin)
Brazil Tribunal de Contas da União
Bulgaria Smetna palata
Canada Office of the Auditor General of Canada 1878Yes
European Union the European Court of Auditors or ECA
France Cour des comptes partiallyNo
Germany Bundesrechnungshof
Greece Ελεγκτικό Συνέδριο 1829Yes
Indonesia Badan Pemeriksa Keuangan 1946
Italy Corte dei Conti
Ivory Coast Cour des comptes
Japan Board of Audit Yes
Luxemburg Lëtzebuerger Cour des comptes
Morocco Cour des comptes (Morocco)
Moldova Curtea de Conturi (Moldova)
Netherlands Algemene Rekenkamer
Norway Riksrevisjonen
Philippine Philippine Commission on Audit
Portugal Tribunal de Contas
Romania Curtea de Conturi 1973YesYes
Russia Счётная палата
Slovenia Računsko sodišče
Spain Tribunal de Cuentas
Sweden Riksrevisionen
Switzerland Swiss Federal Audit Office
Tunisia Cour des comptes (Tunisia)
Taiwan (Republic of China) 審計部 (National Audit Office)1931YesYes
Turkey Sayıştay 1862YesNo
Ukraine Рахункова палата
United Kingdom National Audit Office
United States Government Accountability Office

See also

References

  1. ↑ "Court Audit". The Governance & Justice Group. Retrieved 2024-10-06.
  2. ↑ Site officel INTOSAI http://www.intosai.org
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