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
edit- 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 of Israel
- 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.