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Court of Audit information


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 Yes
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
European Union the European Court of Auditors or ECA
France Cour des comptes partially No
Germany Bundesrechnungshof
Greece Ελεγκτικό Συνέδριο 1829 Yes
Indonesia Badan Pemeriksa Keuangan 1946
Italy Corte dei Conti
Ivory Coast Cour des comptes
Japan 会計検査院 (Board of Audit) Yes
Luxemburg Lëtzebuerger Cour des comptes
Morocco Cour des comptes (Morocco)
Moldova Curtea de Conturi (Moldova)
Netherlands Algemene Rekenkamer
Norway Riksrevisjonen
Philippine Philippine Commission on Audit
Portugal Tribunal de Contas
Romania Curtea de Conturi 1973 Yes Yes
Russia Счётная палата
Slovenia Računsko sodišče
Spain Tribunal de Cuentas
Sweden Riksrevisionen
Switzerland Swiss Federal Audit Office
Tunisia Cour des comptes (Tunisia)
Taiwan (Republic of China) 審計部 (National Audit Office) 1931 Yes Yes
Turkey Sayıştay 1862 Yes No
United Kingdom National Audit Office
United States Government Accountability Office

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Court of Audit

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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...

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Court of Audit of Belgium

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The Court of Audit of Belgium (Dutch: Rekenhof, French: Cour des comptes, German: Rechnungshof) is a Belgian governmental institution established by article...

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Ioannis Sarmas

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served as the caretaker Prime Minister of Greece in 2023. He was also the chairman of the Greek Court of Audit from 2019 to 2023. Because the May 2023...

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International Organization of Supreme Audit Institutions

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Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit. INTOSAI holds a triennial...

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Supreme audit institution

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be called a court of audit (common in Europe and its former colonies), auditor-general (common in the Anglosphere) or the board of audit (in some Asian...

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Court of Audit of Slovenia

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The Court of Audit of the Republic of Slovenia (in Slovene: Računsko sodišče Republike Slovenije) is the highest body for supervising state accounts,...

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European Court of Auditors

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The European Court of Auditors (ECA; French: Cour des comptes européenne) is the supreme audit institution of the European Union (EU). It was established...

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General Court of Audit

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The General Court of Audit (GCA) is the supreme audit institution of the Kingdom of Saudi Arabia. It is an independent body that reports directly to the...

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Judiciary of France

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earlier Paris Parliament Court. The financial courts - national Court of Audit (cour des comptes) and regional audit courts (chambres régionales des comptes)...

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National Audit Office

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Court of Auditors'), the Germany body, re-established in West Germany in 1948 Court of Audit (France) (French: Cour des comptes), the Court of Audit in...

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Sarah Knafo

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magistrate, member of the Court of Audit, civil servant, author and political activist. Knafo was born in Les Pavillons-sous-Bois to a family of Maghrebi Jewish...

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Audit trail

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An audit trail (also called audit log) is a security-relevant chronological record, set of records, and/or destination and source of records that provide...

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Constitution of the Netherlands

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sensitivities, have given the Court of Audit a large political influence, even more so than the British National Audit Office. The third is the National...

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Politics of the Netherlands

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from the two Houses of Parliament and the Council of State, these are the Court of Audit and the National Ombudsman. The Court of Audit investigates whether...

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Interpol

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auditors was the French Court of Audit. In November 2010, the Court of Audit was replaced by the Office of the Auditor General of Norway for a three-year...

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Landtag of Brandenburg

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electing its presidium, state constitutional judges, the members of the state court of audit and the minister president. On 1 September 2019 elections to...

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Michel Schneider

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the Court of Audit in 1981. He was at the head of the Direction de la Musique, de la Danse, du Théâtre et des Spectacles [fr] in the Ministry of Culture...

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President of France

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pronounced by the Republican High Court, a special court convened from both houses of Parliament on the proposal of either House, should the president...

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Didier Migaud

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(born 6 June 1952) was president of the French Court of Audit from 2010 to 2020, and member of the National Assembly of France from 1988 to 2010. Migaud...

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