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.

Courts of Audit
CountryNameEst.IndependentCan start legal action
AlgeriaCour des comptes (Algérie)1976
AngolaTribunal de Contas
AustraliaAustralian National Audit Office
AustriaRechnungshof1920Yes
BangladeshOffice of the Comptroller and Auditor General (OCAG)
BelgiumCour des comptes / Rekenhof / Rechnungshof
BeninCour des comptes (Bénin)
BrazilTribunal de Contas da União
BulgariaSmetna palata
European Unionthe European Court of Auditors or ECA
FranceCour des comptespartiallyNo
GermanyBundesrechnungshof
GreeceΕλεγκτικό Συνέδριο1829Yes
IndonesiaBadan Pemeriksa Keuangan
ItalyCorte dei Conti
Ivory CoastCour des comptes
JapanBoard of Audit (Japan)
LuxemburgLëtzebuerger Cour des comptes
MoroccoCour des comptes (Morocco)
MoldovaCurtea de Conturi (Moldova)
NetherlandsAlgemene Rekenkamer
NorwayRiksrevisjonen
PhilippinePhilippine Commission on Audit
PortugalTribunal de Contas
RomaniaCurtea de Conturi1973YesYes
Russia Счётная палата
SloveniaRačunsko sodišče
SpainTribunal de Cuentas
SwedenRiksrevisionen
TunisiaCour des comptes (Tunisia)
Taiwan (Republic of China)監察院 (Control Yuan)1931YesYes
TurkeySayıştay1862YesNo
United KingdomNational Audit Office
United StatesGovernment Accountability Office

See also

References

  1. Site officel INTOSAI http://www.intosai.org
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