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 Keuangan1946
ItalyCorte dei Conti
Ivory CoastCour des comptes
Japan会計検査院 (Board of Audit)Yes
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
Switzerland Swiss Federal Audit Office
TunisiaCour des comptes (Tunisia)
Taiwan (Republic of China)審計部 (National Audit Office)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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