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 (Court of Audit of Belgium)
BeninCour des comptes (Bénin)
BrazilTribunal de Contas da União
BulgariaChamber of Audit (Bulgaria) (Smetna palata)
European Unionthe European Court of Auditors or ECA
FranceCour des comptes (Court of Audit of France)partiallyNo
GermanyBundesrechnungshof
IndonesiaBadan Pemeriksa Keuangan
ItalyCorte dei Conti
Ivory CoastCour des comptes
JapanBoard of Audit (Japan)
LuxemburgLëtzebuerger Cour des comptes
MarocCour des comptes (Maroc)
MoldovaCurtea de Conturi (Moldova)
NetherlandsNetherlands Court of Audit (Algemene Rekenkamer)
NorwayRiksrevisjonen
PhilippinePhilippine Commission on Audit
PortugalTribunal de Contas (Portuguese Court of Audits)
RomaniaCurtea de Conturi1973YesYes
Russia Счётная палата (Accounts Chamber of Russia)
SloveniaCourt of Audit of the Republic of Slovenia (Računsko sodišče)
SpainTribunal de Cuentas (Court of Audit (Spain))
SwedenRiksrevisionen
TunisieCour des comptes (Tunisie)
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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