The European Court of Auditors is the supreme audit institution of the European Union (EU). It was established in 1975 in Luxembourg and is one of the seven EU institutions. The Court comprises one member from each EU member state supported by approximately 800 civil servants.
The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies. The NAO also carries out value for money (VFM) audits into the administration of public policy.
Taslim Olawale Elias was a Nigerian jurist who served as minister of Justice and attorney-general of Nigeria from 1960 to 1966, Chief Justice of Nigeria from 1972 to 1975 and president of the International Court of Justice from 1982 to 1985. He was a scholar who modernised and extensively revised the laws of Nigeria.
A comptroller is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements.
Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it. Women were able to become chartered accountants only following the Sex Disqualification (Removal) Act 1919 after which, in 1920, Mary Harris Smith was recognised by the Institute of Chartered Accountants in England and Wales and became the first woman chartered accountant in the world.
The Supreme Audit Office is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six-year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity.
The state auditor of Minnesota is a constitutional officer in the executive branch of the U.S. state of Minnesota. Nineteen individuals have held the office of state auditor since statehood. The incumbent is Julie Blaha, a DFLer.
The Auditor General of Pakistan is a government organization and the prime and supreme audit institution (SAI) in the country for ensuring public accountability and fiscal transparency and oversight in governmental operations. The organization is expected to bring improvements in the financial discipline and internal control environment in the executive departments for minimizing the possibility of waste and fraud.
The auditor of accounts of Vermont, informally referred to as "the state auditor", is a constitutional officer in the executive branch of government of the U.S. state of Vermont. Twenty-nine individuals have occupied the office of state auditor since statehood. The incumbent is Douglas R. Hoffer, a Democrat/Progressive. He was first elected to office in 2012.
The Pennsylvania auditor general is the chief fiscal officer of the Commonwealth of Pennsylvania. It became an elected office in 1850. The current auditor general of Pennsylvania is Republican Timothy DeFoor.
The Commission on Audit is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government.
The Canadian Senate expenses scandal, also known as Duffygate, was a political scandal concerning the expense claims of certain Canadian senators which began in late 2012. Senators Patrick Brazeau, Mike Duffy, Mac Harb, and Pamela Wallin claimed travel and living allowance expenses from the Senate for which they were not eligible. Deloitte LLP was retained to provide the Senate with an independent examination of the expense claims. Duffy, Harb, and Wallin repaid ineligible amounts. Harb retired a few months into the scandal, and in November 2013, Brazeau, Duffy, and Wallin were suspended from the Senate without pay. Brazeau, Duffy, and Harb were criminally charged. On April 21, 2016, Duffy was acquitted on all charges. Charges against Harb were withdrawn and no charges were to be laid against Wallin. The scandal attracted much public attention, with as many as 73% of Canadians following it closely. Many said that the scandal impacted the 2015 Canadian general election.
Office of the Auditor General (OAGN) is a constitutional body and the supreme audit institution of Nepal. It derives its mandate from Article 241 of the Constitution of Nepal and Audit Act, 2075. The Auditor General is empowered to undertake audits of Office of the President and Vice-President, Supreme Court, Federal Parliament, Provincial Assemblies, Provincial Governments, Constitutional bodies or their offices, courts, the Attorney General and the Nepal Army, Nepal Police and Armed Police as well as of all other government offices and courts with due consideration given to the regularity, economy, efficiency, effectiveness and the propriety of government expenditures.
Udom Gabriel Emmanuel is a Nigerian politician who served as governor of Akwa Ibom State from 2015 to 2023. He contested for the office of governor in the April 2015 elections on the platform of Peoples Democratic Party.
Ahmed Idris is a Nigerian financial accountant who served as the accountant general of Nigeria. He was appointed accountant general on 25 June 2015, to succeed Jonah Ogunniyi Otunla who was sacked by president Muhammadu Buhari on allegedly misappropriating N2.5 billion of security agencies’ funds. Idris was re-appointed accountant general after Buhari won a second term in 2019 and was suspended from office on may 18 2022 by the nigerian finance minister for misappropriating the fund of 80 Billion naira.
Anthony Mkpe Ayine is a Nigerian public servant. He is the former auditor general for the Federation from 12 January 2017 to 25 October 2020.
Usman Yusuf is a Nigerian professor of haematology-oncology and bone marrow transplantation and an alumnus of Ahmadu Bello University and has practiced medicine across three continents – Africa, Europe and North America – after his MBBS in 1982. He was appointed the executive secretary / chief executive officer of the National Health Insurance Scheme (NHIS) in August 2016 by President Muhammadu Buhari.
The auditor-general of Ghana is the head of the Ghana Audit Service, a legislative branch agency re-established by the government of Ghana in 1992 through the 1992 Constitution of Ghana. It was established as part of the Audit Service through Article 188 of the 1992 Constitution of Ghana as part of the Public Services of Ghana. The auditor-general through the Audit service undertakes audits of the public accounts of Ghana and all public offices as mandated by Article 187 of the 1992 Constitution of Ghana.
Adolphus Aghughu Arhotomhenla is a Nigerian public servant. He was the Auditor General for the Federation and Chairperson, African Union Board of External Auditors.
Shaakaa Kanyitor Chira FCNA, FCCrFA, FCCFI, ACTI. is a Nigerian public servant who has served as the Auditor General for the Federation since 2023.
