Court of Audit

Court of Audit of Belgium European Court of Auditors Curtea de Conturi (Moldova)

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 (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


  1. ^ Site officel INTOSAI