Supreme audit institution

Short description: Independent governmental audit agencies

A supreme audit institution (SAI) 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

* File:Flag of Afghanistan.svg Afghanistan: Supreme Audit Office (Merged with the Directorate of Supervision and Prosecution of Decrees and Orders in 2024)[7]
* Albania: State Supreme Audit
* 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
* Hong Kong：Audit Commission
* Macau：Commission of Audit
* 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
* South Korea: Board of Audit and Inspection
* 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
* File:Flag of Federated States of Micronesia.svg 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
* File:Flag of Portugal (official).svg 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)
* File:Flag of the Seychelles.svg 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)
* 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
* File:Flag of Switzerland (Pantone).svg Switzerland: Eidgenössische Finanzkontrolle
* File:Flag of Syria (2025-).svg Syria: The Central Organization of Financial Control
* Taiwan: National Audit Office (Taiwan) (zh)
* 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: Supreme Control Chamber 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
* Holy See: 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

* European Organization of Supreme Audit Institutions
* Government performance auditing
* INTOSAI Development Initiative
* Organization of Latin American and Caribbean Supreme Audit Institutions
* Separation of powers

## References

1. ↑ "External Audit – Supreme Audit Institutions - OECD". https://www.oecd.org/gov/external-audit-supreme-audit-institutions.htm.
2. ↑ "Features and functions of supreme audit institutions". http://www1.worldbank.org/prem/PREMNotes/premnote59.pdf.
3. ↑ 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. https://www.sciencedirect.com/science/article/abs/pii/S0176268010000492.
4. ↑ Stapenhurst, Rick; Titsworth, Jack (June 2002). "Features and Functions of Supreme Audit Institutions". World Bank Group. https://openknowledge.worldbank.org/bitstream/handle/10986/9766/multi0page.pdf?sequence=1&isAllowed=y.
5. ↑ Meyers, C. Bernard; Bajpai, Rajni (September 1, 2020). "Enhancing Government Effectiveness and Transparency : The Fight Against Corruption". World Bank Group. http://documents1.worldbank.org/curated/en/235541600116631094/pdf/Enhancing-Government-Effectiveness-and-Transparency-The-Fight-Against-Corruption.pdf.
6. ↑ "Full Members - INTOSAI". https://www.intosai.org/about-us/members/full-members.
7. ↑ "Eight Govt Institutions Merged Into Ministries". 15 May 2024. https://tolonews.com/index.php/afghanistan-188794.

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