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
This article is issued from Wikipedia. The text is licensed under Creative Commons - Attribution - Sharealike. Additional terms may apply for the media files.