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:
- Algeria: Cour des comptes (Algérie)
- Australia: Australian National Audit Office
- Austria: Rechnungshof
- Belgium: Cour des comptes / Rekenhof / Rechnungshof (Court of Audit of Belgium)
- Benin: Cour des comptes (Bénin)
- Brazil: Tribunal de Contas da União
- European Union: the European Court of Auditors or ECA
- France: Cour des comptes (Court of Audit of France)
- Germany: Bundesrechnungshof
- Italy: Corte dei Conti
- Ivory Coast: Cour des comptes (Côte d'Ivoire)
- Japan: Board of Audit (Japan)
- Luxemburg: Lëtzebuerger Cour des comptes
- Maroc: Cour des comptes (Maroc)
- Moldova: Curtea de Conturi (Moldova)
- The 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
- Slovenia: Court of Audit of the Republic of Slovenia (Računsko sodišče)
- Spain: Tribunal de Cuentas (Court of Accounts (Spain))
- Sweden: Riksrevisionen
- Tunisie: Cour des comptes (Tunisie)
- Government Accountability Office, USA headed by the Comptroller General of the United States
- National Audit Office in the United Kingdom
See also
- Liste d’institutions chargées du contrôle des comptes publics: Contrôle des comptes publics
- La plupart de ces institutions/administrations de contrôle général sont membres de l'INTOSAI,[1] International Organization of Supreme Audit Institutions.
- Government audit, Government performance auditing, Performance audit
References
- ↑ Site officel INTOSAI http://www.intosai.org
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