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.
| 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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