A supreme audit institution is an independent national-level institution which conducts

audits An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." Auditing al ...

of government activities. Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in national legislation. 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. They also contribute to anti-corruption efforts. Depending on the country, a supreme audit institution may be called a

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. See also *Most of those ...

(common in Europe and its former colonies), auditor-general (common in the

Anglosphere The Anglosphere, also known as the Anglo-American world, is a Western-led sphere of influence among the Anglophone countries. The core group of this sphere of influence comprises five developed countries that maintain close social, cultura ...

) 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. In some countries, such as with

Taiwan Taiwan, officially the Republic of China (ROC), is a country in East Asia. The main geography of Taiwan, island of Taiwan, also known as ''Formosa'', lies between the East China Sea, East and South China Seas in the northwestern Pacific Ocea ...

Control Yuan The Control Yuan is the supervisory and auditory branch of the government of the Republic of China, both during its time in mainland China and Taiwan. Designed as a hybrid of auditor and ombudsman by Taiwanese law, the Control Yuan holds th ...

, 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

* : Supreme Audit Office (Merged with the Directorate of Supervision and Prosecution of Decrees and Orders in 2024) * : State Supreme Audit (Albania) * : Cour des Comptes * : Tribunal de Comptes * : Tribunal de Contas de Angola * :

Supreme Audit Institution A supreme audit institution is an independent national-level institution which conducts audits of government activities. Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in natio ...

* : Auditoría General de la Nación * : Chamber of Audit * : Australian National Audit Office * : Rechnungshof * : Chamber of Accounts * : Office of the Auditor General * : National Audit Office * :

Comptroller and Auditor General An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. F ...

* : Auditor General's Office * : State Control Committee * : Court of Audit of Belgium * : The Office of the Auditor General * : Chambre des Comptes de la Cour Suprême * : Royal Audit Authority * : Contraloría General del Estado * : Office of the Auditor General * :

Tribunal de Contas da União The Brazilian Federal Court of Accounts (, often referred to as TCU) is Brazil's federal audit office. It provides assistance to the Congress of Brazil in its Constitutional duty to exercise external audit over the Executive Branch. Its members ...

* : Chamber of Audit * : Tribunal de Contas * : National Audit Authority of Cambodia * :

Auditor General of Canada The Auditor General of Canada (French: La vérificatrice générale du Canada) is a Supreme audit institution which acts as an officer to the Parliament of Canada tasked with highlighting accountability and oversight by conducting independent f ...

* : Inspection Général d’État * : Comptroller General of Chile * : National Audit Office * : Contraloria General de la República * : Cour Suprême – Section des Comptes des Comores * : Contraloria General de la República * : Cour des Comptes de Côte d'Ivoire * : Državni ured za reviziju (State Audit Office) * : Contraloría General de la República de Cuba * : Audit Office of the Republic * : Supreme Audit Office * : Cour des Comptes * :

Rigsrevisionen Rigsrevisionen is the national audit agency of the Kingdom of Denmark and an independent institution of the Folketing. It is responsible for auditing the expenditure of Danish central government, and also public-sector bodies in which the govern ...

* : Cour des Comptes * : Audit Department * : Cámara de Cuentas de la República Dominicana * : Central Auditing Organization * : Office of the Auditor General * : National Audit Office of Estonia * :

European Court of Auditors The European Court of Auditors (ECA; French: ''Cour des comptes européenne'') is the supreme audit institution of the European Union (EU). It was established in 1975 in Luxembourg City, Luxembourg and is one of the Institutions of the European ...

* : Office of the Auditor General * : National Audit Office of Finland * :

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. See also *Most of those ...

* : Cour des Comptes * : National Audit Office * : Ghana Audit Service * : Bundesrechnungshof * : State Audit Office of Georgia * :

* : Audit Department * : Contraloría General de Cuentas * : Cour des Comptes * : Tribunal de Contas * : The Audit Office of Guyana * : Cour Supérieure CCA * : Tribunal Superior de Cuentas * : Állami Számvevőszék * : Ríkisendurskoðun * : Comptroller and Auditor General of India * : Audit Board of Indonesia * : Supreme Audit Court * : Federal Board of Supreme Audit * :

* :

State Comptroller of Israel The State Comptroller of Israel ( ''Mevaker HaMedina'', , literally: ''Critic of State'') inspects, reviews, and audits the policies and operations of the government of the State of Israel. The State Comptroller's Office is also the government's ...

* :

* : Audit Department * : Board of Audit * : Audit Bureau of Jordan * : Accounts Committee * : Kenya National Audit Office * : Kiribati National Audit Office * : National Audit Office of Kosovo * : State Audit Bureau * : The Accounts Chamber of the Kyrgyz Republic * : State Audit Organization * : State Audit Office of the Republic of Latvia * : Cour des Comptes * : Office of the Auditor General * : General Auditing Commission * : Libyan Audit Bureau * : Finanzkontrolle des Fürstentums Liechtenstein * : National Audit Office of Lithuania * : Cour des Comptes * : Cour des Comptes * : National Audit Office * : National Audit Department * : Auditor General's Office * : Contrôle Général des Services Publics * : National Audit Office * : Office of the Auditor General * : Cour des Comptes de la République Islamique de Mauritanie * : National Audit Office * : Auditoría Superior de la Federación * : Office of the Public Auditor * : Curtea de Conturi * : Commission Supérieure des Comptes * : Mongolian National Audit Office * : State Audit Institution of Montenegro * : Cour des Comptes * : Tribunal Administrativo * : Office of the Auditor-General * : Department of Audit * : Office of the Auditor General * : Office of the Auditor General * :

* : Office of the Auditor-General * : Consejo Superior de la Contraloría General * : Cour des comptes * : Office of the Auditor General for the Federation * : Drzaven zavod za revizija * : Office of the Auditor General of Norway * : State Audit Institution * : Auditor General of Pakistan * : Office of the Public Auditor * : State Audit and Administrative Control Bureau * : Contraloría General de la República de Panamá * : Auditor General's Office * : Contraloría General de la República * : Contraloria General de la República * :

Commission on Audit of the Philippines The Commission on Audit (COA; ) is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties ...

* : Supreme Audit Office * : Court of Auditors * : State Audit Bureau * : Cour des Comptes et de Discipline Budgétaire * :

* : Accounts Chamber of Russia * : Office of the Auditor General * : The Audit Office * : Office of the Director of Audit * : Samoa Audit Office * : Tribunal de Contas * : General Court of Audit * : Cour des Comptes * : State Audit Institution (Državna revizorska institucija) * : The Audit Department * : Audit Service Sierra Leone * : Auditor General's Office * : Najvyšši kontrolný úrad Slovenskej republiky * : Court of Audit of Slovenia * : Office of the Auditor General * : Office of the Auditor General * : Auditor-General (South Africa) * : Board of Audit and Inspection * : National Audit Chamber * : Court of Auditors * : National Audit Office * : Audit Office * : National Audit Chamber * : Rekenkamer van Suriname * : Swedish National Audit Office * : Eidgenössische Finanzkontrolle * : The Central Organization of Financial Control * : National Audit Office * : Accounts Chamber of the Republic of Tajikistan * : National Audit Office * : State Audit Office of the Kingdom of Thailand * : Tribunal de Recurso * : La Cour des Comptes * : Audit Department * : Auditor General's Department * : Cour des Comptes * : Court of Accounts * : Office of the Auditor General of Turkmenistan * : Office of the Auditor General * : Office of the Auditor General * : Accounting Chamber * : State Audit Institution * : National Audit Office * :

Government Accountability Office The United States Government Accountability Office (GAO) is an independent, nonpartisan government agency within the legislative branch that provides auditing, evaluative, and investigative services for the United States Congress. It is the s ...

* : Tribunal de Cuentas de la República * : Chamber of Auditors of Uzbekistan * : Office of the Auditor General * : Officium Recognitoris Generalis * : Contraloría General de la República * : State Audit Office of Vietnam * : Central Organization for Control and Auditing * : Office of the Auditor General * : Office of the Auditor General

References

{{Reflist Government audit Auditing organizations