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:
  • Government Accountability Office, USA headed by the Comptroller General of the United States
  • National Audit Office in the United Kingdom
  • Australia: Australian National Audit Office
  • Japan: Board of Audit (Japan)
  • Philippine: Philippine Commission on Audit
  • European Union: the European Court of Auditors or ECA

• Courts of Audit in francophone countries:
  • Algeria: Cour des comptes (Algérie)
  • Belgium: Cour des comptes / Rekenhof / Rechnungshof (Court of Audit of Belgium)
  • Benin: Cour des comptes (Bénin)
  • France: Cour des comptes (Court of Audit of France)
  • Ivory Coast: Cour des comptes (Côte d'Ivoire)
  • Luxemburg: Lëtzebuerger Cour des comptes
  • Maroc: Cour des comptes (Maroc)
  • Tunisie: Cour des comptes (Tunisie)
• In Spanish Language Countries, the equivalents are the 'Tribunal de Cuentas';
  • Spain: Tribunal de Cuentas (Court of Accounts (Spain))
• In Portuguese 'Tribunal de Contas'.
  • Portugal: Tribunal de Contas (Portuguese Court of Audits)
  • Brazil: Tribunal de Contas da União
• Supreme Audit Institutions in other languages:
  • Austria: Rechnungshof
  • Germany: Bundesrechnungshof
  • Italy: Corte dei Conti
  • The Netherlands: Netherlands Court of Audit (Algemene Rekenkamer)
  • Norway: Riksrevisjonen
  • Slovenia: Court of Audit of the Republic of Slovenia (Računsko sodišče)
  • Sweden: Riksrevisionen

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

1. ^ Site officel INTOSAI http://www.intosai.org