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 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 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 1878 European Union the European Court of Auditors or ECA France Cour des comptes partially Germany Bundesrechnungshof Greece Ελεγκτικό Συνέδριο 1829 Indonesia Badan Pemeriksa Keuangan 1946 Ireland Comptroller and Auditor General 1923 Italy Corte dei Conti Ivory Coast Cour des comptes Japan Board of Audit Luxemburg Lëtzebuerger Cour des comptes Morocco Court of Accounts Moldova Curtea de Conturi (Moldova) Netherlands Algemene Rekenkamer Norway Riksrevisjonen Philippine Philippine Commission on Audit Portugal Tribunal de Contas Romania Curtea de Conturi 1973 Russia Счётная палата Slovenia Računsko sodišče Spain Tribunal de Cuentas Sweden Riksrevisionen SwitzerlandSwiss Federal Audit Office Tunisia Cour des comptes (Tunisia) Taiwan (Republic of China) 審計部 (National Audit Office) 1931 Turkey Sayıştay 1862 Ukraine Рахункова палата United Kingdom National Audit Office United States Government Accountability Office UruguayTribunal de Cuentas1934

See also Most of those institutions are INTOSAI members,Site officel INTOSAI http://www.intosai.org International Organization of Supreme Audit Institutions. Government audit, Government performance auditing, Performance audit

References