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.^[1]

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
Canada	Office of the Auditor General of Canada	1878	Yes
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	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

See also

• Most of those institutions are INTOSAI members,^[2] International Organization of Supreme Audit Institutions.
• Government audit, Government performance auditing, Performance audit