• Courts of Audit:
  • Government Accountability Office
    Government Accountability Office
    The Government Accountability Office is the audit, evaluation, and investigative arm of the United States Congress. It is located in the legislative branch of the United States government.-History:...
    
    , USA headed by the Comptroller General of the United States
    Comptroller General of the United States
    The Comptroller General of the United States is the director of the Government Accountability Office , a legislative branch agency established by Congress in 1921 to ensure the fiscal and managerial accountability of the federal government...
    
    
  • National Audit Office
    National Audit Office
    National Audit Office can refer to:* Australian National Audit Office* National Audit Office * National Audit Office of the People's Republic of China* Swedish National Audit Office...
    
     in the United Kingdom
  • Australia: Australian National Audit Office
    Australian National Audit Office
    The Australian National Audit Office is the national auditor for the Parliament of Australia and Government of Australia. It reports directly to Parliament but is administratively located in the Portfolio of Prime Minister and Cabinet....
    
    
  • Japan: Board of Audit (Japan)
    Board of Audit (Japan)
    The reviews government expenditures and submits an annual report to the Diet. Article 90 of the Constitution of Japan and the Board of Audit Act of 1947 give this body substantial independence from both cabinet and Diet control....
    
    
  • Philippine: Philippine Commission on Audit
  • European Union
    European Union
    The European Union is an economic and political union of 27 independent member states which are located primarily in Europe. The EU traces its origins from the European Coal and Steel Community and the European Economic Community , formed by six countries in 1958...
    
    : the European Court of Auditors
    European Court of Auditors
    The Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
    
     or ECA

• Courts of Audit in francophone countries:
  • Algeria: Cour des comptes (Algérie)
  • Belgium: Cour des comptes / Rekenhof / Rechnungshof (Court of Audit of Belgium
    Court of Audit of Belgium
    The Court of Audit of Belgium is a Belgian governmental institution established by article 180 of the Belgian Constitution...
    
    )
  • Benin: Cour des comptes (Bénin)
  • France: Cour des comptes (Court of Audit of France)
  • Ivory Coast: Cour des comptes (Côte d'Ivoire)
  • Luxemburg: Lëtzebuerger Cour des comptes
  • Maroc: Cour des comptes (Maroc)
  • Tunisie: Cour des comptes (Tunisie)
• In Spanish Language Countries, the equivalents are the 'Tribunal de Cuentas';
  • Spain: Tribunal de Cuentas (Court of Accounts (Spain)
    Court of Accounts (Spain)
    In Spain, the Tribunal de Cuentas is the supreme financial accounts body, and is also responsible for both the state and the public sector's economy management, without detriment to its own jurisdiction, in accordance with the Constitution and its Organic Law.The equivalent of the Court of...
    
    )
• In Portuguese 'Tribunal de Contas'.
  • Portugal: Tribunal de Contas (Portuguese Court of Audits
    Portuguese Court of Audits
    The Portuguese Court of Audits is the high-court in Portugal responsible for reviewing the legal issues on public expenditure and delivering judgement on those accounts relating to:* General Accounts of the State...
    
    )
  • Brazil: Tribunal de Contas da União
    Tribunal de Contas da União
    The Tribunal de Contas da União is the Brazilian federal accountability office. It is an arm of the Legislative Branch of the Brazilian government. Its members, called ministers, are appointed by the National Congress and the President of Brazil...
    
    
• Supreme Audit Institutions in other languages:
  • Austria: Rechnungshof
  • Germany: Bundesrechnungshof
    Bundesrechnungshof
    The Bundesrechnungshof is the supreme federal authority for federal audit matters in Germany. There are equivalent bodies at state level. The status of the Bundesrechnungshof, its members and its essential functions are guaranteed by the German Constitution , and regulated by other legislation The...
    
    
  • Italy: Corte dei Conti
  • The Netherlands: Netherlands Court of Audit (Algemene Rekenkamer)
  • Norway: Riksrevisjonen
  • Slovenia: Court of Audit of the Republic of Slovenia
    Court of Audit of the Republic of Slovenia
    The Court of Audit of the Republic of Slovenia is the highest body for supervising state accounts, the state budget and all public spending in Slovenia. The Constitution of Slovenia further provides that the Court of Audit is independent in the performance of its duties and bound by the...
    
     (Računsko sodišče)
  • Sweden: Riksrevisionen

See also

• Liste d’institutions chargées du contrôle des comptes publics: Contrôle des comptes publics
• La plupart de ces institutions/administrations de contrôle général sont membres de l'INTOSAI, International Organization of Supreme Audit Institutions.
• Government audit, Government performance auditing
  Government performance auditing
  Government performance auditing was developed in the late 1960s and shepherded by the United States Government Accountability Office, . Government performance auditing has since spread to most state governments and many closely managed local governments...
  
  , Performance audit
  Performance audit
  Performance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources...