Court of Audit
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.
Country | Name | Est. | Independent | Can start legal action |
---|---|---|---|---|
Algeria | Cour des comptes (Algérie) | 1976 | ||
Angola | Tribunal de Contas | |||
Australia | Australian National Audit Office | |||
Austria | Rechnungshof | 1920 | yes | |
Bangladesh | Office of the Comptroller and Auditor General (OCAG) | |||
Belgium | Cour des comptes / Rekenhof / Rechnungshof (Court of Audit of Belgium) | |||
Benin | Cour des comptes (Bénin) | |||
Brazil | Tribunal de Contas da União | |||
Bulgaria | Chamber of Audit (Bulgaria) (Smetna palata) | |||
European Union | the European Court of Auditors or ECA | |||
France | Cour des comptes (Court of Audit of France) | partially | No | |
Germany | Bundesrechnungshof | |||
Indonesia | Badan Pemeriksa Keuangan | |||
Italy | Corte dei Conti | |||
Ivory Coast | Cour des comptes | |||
Japan | Board of Audit (Japan) | |||
Luxemburg | Lëtzebuerger Cour des comptes | |||
Maroc | Cour des comptes (Maroc) | |||
Moldova | Curtea de Conturi (Moldova) | |||
Netherlands | Netherlands Court of Audit (Algemene Rekenkamer) | |||
Norway | Riksrevisjonen | |||
Philippine | Philippine Commission on Audit | |||
Portugal | Tribunal de Contas (Portuguese Court of Audits) | |||
Romania | Curtea de Conturi | 1973 | Yes | Yes |
Russia | Счётная палата (Accounts Chamber of Russia) | |||
Slovenia | Court of Audit of the Republic of Slovenia (Računsko sodišče) | |||
Spain | Tribunal de Cuentas (Court of Audit (Spain)) | |||
Sweden | Riksrevisionen | |||
Tunisie | Cour des comptes (Tunisie) | |||
Taiwan (Republic of China) | 監察院 (Control Yuan) | 1931 | Yes | Yes |
Turkey | Sayıştay | 1862 | Yes | No |
United Kingdom | National Audit Office | |||
United States | Government Accountability Office |
See also
- Most of those institutions are INTOSAI members,[1] International Organization of Supreme Audit Institutions.
- Government audit, Government performance auditing, Performance audit
References
- Site officel INTOSAI http://www.intosai.org
External links
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