Court of Audit
Introduction 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     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   Germany  Bundesrechnungshof     Greece  Ελεγκτικό Συνέδριο  1829     Indonesia  Badan Pemeriksa Keuangan  1946    Italy  Corte dei Conti     Ivory Coast  Cour des comptes     Japan  会計検査院 (Board of Audit)      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    Russia Счётная палата     Slovenia  Računsko sodišče     Spain  Tribunal de Cuentas     Sweden  Riksrevisionen    SwitzerlandSwiss Federal Audit Office Tunisia  Cour des comptes (Tunisia)     Taiwan (Republic of China)   審計部 (National Audit Office)  1931     Turkey  Sayıştay  1862     United Kingdom  National Audit Office     United States  Government Accountability Office
See also *Most of those institutions are INTOSAI members, International Organization of Supreme Audit Institutions. *Government audit, Government performance auditing, Performance audit
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