A supreme audit institution is an independent national-level institution which conducts audits of government activities.[1][2] Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in national legislation.[3] Supreme audit institutions play an important role in providing oversight and accountability in a country by monitoring the use of public funds and reviewing the quality and accuracy of government financial reporting.[4] They also contribute to anti-corruption efforts.[5] Depending on the country, a supreme audit institution may 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 countries). Nearly every supreme audit institution in the world is a member of the International Organization of Supreme Audit Institutions, which works to establish and disseminate international standards and good practices.[6]
In some countries, such as with Taiwan's Control Yuan, the audit institution may constitute a separate, independent branch of government in addition to the more typical executive, legislative and judicial branches.
List of supreme audit institutions
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Afghanistan: Supreme Audit Office (Merged with the Directorate of Supervision and Prosecution of Decrees and Orders in 2024)[7]
Albania: State Supreme Audit (Albania)
Algeria: Cour des Comptes
Andorra: Tribunal de Comptes
Angola: Tribunal de Contas de Angola
Antigua and Barbuda: Supreme Audit Institution
Argentina: Auditoría General de la Nación
Armenia: Chamber of Audit
Australia: Australian National Audit Office
Austria: Rechnungshof
Azerbaijan: Chamber of Accounts
Bahamas: Office of the Auditor General
Bahrain: National Audit Office
Bangladesh: Comptroller and Auditor General
Barbados: Auditor General's Office
Belarus: State Control Committee
Belgium: Court of Audit of Belgium
Belize: The Office of the Auditor General
Benin: Chambre des Comptes de la Cour Suprême
Bhutan: Royal Audit Authority
Bolivia: Contraloría General del Estado
Botswana: Office of the Auditor General
Brazil: Tribunal de Contas da União
Bulgaria: Chamber of Audit
Cape Verde: Tribunal de Contas
Cambodia: National Audit Authority of Cambodia
Canada: Auditor General of Canada
Central African Republic: Inspection Général d’État
Chile: Comptroller General of Chile
China: National Audit Office
Colombia: Contraloria General de la República
Comoros: Cour Suprême – Section des Comptes des Comores
Costa Rica: Contraloria General de la República
Ivory Coast: Cour des Comptes de Côte d'Ivoire
Croatia: Državni ured za reviziju (State Audit Office)
Cuba: Contraloría General de la República de Cuba
Cyprus: Audit Office of the Republic
Czech Republic: Supreme Audit Office
Democratic Republic of the Congo: Cour des Comptes
Denmark: Rigsrevisionen
Djibouti: Cour des Comptes
Dominica: Audit Department
Dominican Republic: Cámara de Cuentas de la República Dominicana
Egypt: Central Auditing Organization
Eritrea: Office of the Auditor General
Estonia: National Audit Office of Estonia
Europe: European Court of Auditors
Fiji: Office of the Auditor General
Finland: National Audit Office of Finland
France: Court of Audit
Gabon: Cour des Comptes
Gambia: National Audit Office
Ghana: Ghana Audit Service
Germany: Bundesrechnungshof
Georgia: State Audit Office of Georgia
Greece: Court of Audit
Grenada: Audit Department
Guatemala: Contraloría General de Cuentas
Guinea: Cour des Comptes
Guinea-Bissau: Tribunal de Contas
Guyana: The Audit Office of Guyana
Haiti: Cour Supérieure CCA
Honduras: Tribunal Superior de Cuentas
Hungary: Állami Számvevőszék
Iceland: Ríkisendurskoðun
India: Comptroller and Auditor General of India
Indonesia: Audit Board of Indonesia
Iran: Supreme Audit Court
Iraq: Federal Board of Supreme Audit
Ireland: Comptroller and Auditor General
Israel: State Comptroller's Office
Italy: Court of Audit
Jamaica: Audit Department
Japan: Board of Audit
Jordan: Audit Bureau of Jordan
Kazakhstan: Accounts Committee
Kenya: Kenya National Audit Office
Kiribati: Kiribati National Audit Office
Kosovo: National Audit Office of Kosovo
Kuwait: State Audit Bureau
Kyrgyzstan: The Accounts Chamber of the Kyrgyz Republic
Laos: State Audit Organization
Latvia: State Audit Office of the Republic of Latvia
Lebanon: Cour des Comptes
Lesotho: Office of the Auditor General
Liberia: General Auditing Commission
Libya: Libyan Audit Bureau
Liechtenstein: Finanzkontrolle des Fürstentums Liechtenstein
Lithuania: National Audit Office of Lithuania
Luxembourg: Cour des Comptes
Madagascar: Cour des Comptes
Malawi: National Audit Office
Malaysia: National Audit Department
Maldives: Auditor General's Office
Mali: Contrôle Général des Services Publics
Malta: National Audit Office
Marshall Islands: Office of the Auditor General
Mauritania: Cour des Comptes de la République Islamique de Mauritanie
Mauritius: National Audit Office
Mexico: Auditoría Superior de la Federación
Federated States of Micronesia: Office of the Public Auditor
Moldova: Curtea de Conturi
Monaco: Commission Supérieure des Comptes
Mongolia: Mongolian National Audit Office
Montenegro: State Audit Institution of Montenegro
Morocco: Cour des Comptes
Mozambique: Tribunal Administrativo
Namibia: Office of the Auditor-General
Nauru: Department of Audit
Myanmar: Office of the Auditor General
Nepal: Office of the Auditor General
Netherlands: Court of Audit
New Zealand: Office of the Auditor-General
Nicaragua: Consejo Superior de la Contraloría General
Niger: Cour des comptes
Nigeria: Office of the Auditor General for the Federation
North Macedonia: Drzaven zavod za revizija
Norway: Office of the Auditor General of Norway
Oman: State Audit Institution
Pakistan: Auditor General of Pakistan
Palau: Office of the Public Auditor
Palestine: State Audit and Administrative Control Bureau
Panama: Contraloría General de la República de Panamá
Papua New Guinea: Auditor General's Office
Paraguay: Contraloría General de la República
Peru: Contraloria General de la República
Philippines: Commission on Audit of the Philippines
Poland: Supreme Audit Office
Portugal: Court of Auditors
Qatar: State Audit Bureau
Republic of the Congo: Cour des Comptes et de Discipline Budgétaire
Romania: Court of Audit
Russia: Accounts Chamber of Russia
Rwanda: Office of the Auditor General
Saint Kitts and Nevis: The Audit Office
Saint Lucia: Office of the Director of Audit
Samoa: Samoa Audit Office
São Tomé and Príncipe: Tribunal de Contas
Saudi Arabia: General Court of Audit
Senegal: Cour des Comptes
Serbia: State Audit Institution (Državna revizorska institucija)
Seychelles: The Audit Department
Sierra Leone: Audit Service Sierra Leone
Singapore: Auditor General's Office
Slovakia: Najvyšši kontrolný úrad Slovenskej republiky
Slovenia: Court of Audit of Slovenia
Solomon Islands: Office of the Auditor General
Somalia: Office of the Auditor General
South Africa: Auditor-General (South Africa)
Republic of Korea: Board of Audit and Inspection
South Sudan: National Audit Chamber
Spain: Court of Auditors
Sri Lanka: National Audit Office
Saint Vincent and the Grenadines: Audit Office
Sudan: National Audit Chamber
Suriname: Rekenkamer van Suriname
Sweden: Swedish National Audit Office
Switzerland: Eidgenössische Finanzkontrolle
Syria: The Central Organization of Financial Control
Taiwan: National Audit Office
Tajikistan: Accounts Chamber of the Republic of Tajikistan
Tanzania: National Audit Office
Thailand: State Audit Office of the Kingdom of Thailand
Timor-Leste: Tribunal de Recurso
Togo: La Cour des Comptes
Tonga: Audit Department
Trinidad and Tobago: Auditor General's Department
Tunisia: Cour des Comptes
Turkey: Court of Accounts
Turkmenistan: Office of the Auditor General of Turkmenistan
Tuvalu: Office of the Auditor General
Uganda: Office of the Auditor General
Ukraine: Accounting Chamber
United Arab Emirates: State Audit Institution
United Kingdom: National Audit Office
United States: Government Accountability Office
Uruguay: Tribunal de Cuentas de la República
Uzbekistan: Chamber of Auditors of Uzbekistan
Vanuatu: Office of the Auditor General
Vatican City: Officium Recognitoris Generalis
Venezuela: Contraloría General de la República
Vietnam: State Audit Office of Vietnam
Yemen: Central Organization for Control and Auditing
Zambia: Office of the Auditor General
Zimbabwe: Office of the Auditor General
See also
editReferences
edit- ^ "External Audit – Supreme Audit Institutions - OECD". www.oecd.org. Retrieved 2020-05-04.
- ^ "Features and functions of supreme audit institutions" (PDF). The World Bank.
- ^ Blume, Lorenz; Voigt, Stefan (22 July 2010). "Does organizational design of supreme audit institutions matter? A cross-country assessment". European Journal of Political Economy. 27 (2): 215–229. doi:10.1016/j.ejpoleco.2010.07.001.
- ^ Stapenhurst, Rick; Titsworth, Jack (June 2002). "Features and Functions of Supreme Audit Institutions" (PDF). World Bank Group.
- ^ Meyers, C. Bernard; Bajpai, Rajni (September 1, 2020). "Enhancing Government Effectiveness and Transparency : The Fight Against Corruption" (PDF). World Bank Group.
- ^ "Full Members - INTOSAI". www.intosai.org. Retrieved 2020-09-25.
- ^ "Eight Govt Institutions Merged Into Ministries". TOLONews. 15 May 2024. Retrieved 11 September 2024.