View source for Organization:Supreme audit institution

{{short description|Independent governmental audit agencies}}
A '''supreme audit institution''' is an independent national-level institution which conducts [[Audit|audits]] of government activities.<ref>{{Cite web|title=External Audit – Supreme Audit Institutions - OECD|url=https://www.oecd.org/gov/external-audit-supreme-audit-institutions.htm|website=www.oecd.org|access-date=2020-05-04}}</ref><ref>{{Cite web|title=Features and functions of supreme audit institutions|url=http://www1.worldbank.org/prem/PREMNotes/premnote59.pdf|last=|first=|date=|website=The World Bank|archive-url=|archive-date=|access-date=}}</ref> Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in national legislation.<ref>{{cite journal |last1=Blume |first1=Lorenz |last2=Voigt |first2=Stefan |date=22 July 2010 |title=Does organizational design of supreme audit institutions matter? A cross-country assessment |url=https://www.sciencedirect.com/science/article/abs/pii/S0176268010000492 |journal=European Journal of Political Economy |volume=27 |issue=2 |pages=215–229 |doi=10.1016/j.ejpoleco.2010.07.001}}</ref> 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.<ref>{{cite web |url=https://openknowledge.worldbank.org/bitstream/handle/10986/9766/multi0page.pdf?sequence=1&isAllowed=y |title=Features and Functions of Supreme Audit Institutions |last1=Stapenhurst |first1=Rick|last2=Titsworth|first2=Jack|date=June 2002 |publisher=World Bank Group}}</ref> They also contribute to anti-corruption efforts.<ref>{{cite web |url=http://documents1.worldbank.org/curated/en/235541600116631094/pdf/Enhancing-Government-Effectiveness-and-Transparency-The-Fight-Against-Corruption.pdf |title=Enhancing Government Effectiveness and Transparency : The Fight Against Corruption |last1=Meyers |first1=C. Bernard|last2=Bajpai|first2=Rajni|date=September 1, 2020 |publisher=World Bank Group}}</ref> Depending on the country, a supreme audit institution may be called a [[Organization:Court of Audit|court of audit]] (common in Europe and its former colonies), auditor-general (common in the [[Place:Anglosphere|Anglosphere]]) or the board of audit (in some Asian countries). Nearly every supreme audit institution in the world is a member of the [[Organization:International Organization of Supreme Audit Institutions|International Organization of Supreme Audit Institutions]], which works to establish and disseminate international standards and good practices.<ref>{{Cite web|title=Full Members - INTOSAI|url=https://www.intosai.org/about-us/members/full-members|website=www.intosai.org|access-date=2020-09-25}}</ref>

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 ==
{{div col}}
* {{AFG}}: Supreme Audit Office
* {{ALB}}: State Supreme Audit (Albania)
* {{ALG}}: Cour des Comptes
* {{AND}}: Tribunal de Comptes
* {{ANG}}: Tribunal de Contas de Angola
* {{ATG}}: Supreme Audit Institution
* {{ARG}}: Auditoría General de la Nación
* {{ARM}}: Chamber of Audit
* {{AUS}}: [[Organization:Australian National Audit Office|Australian National Audit Office]]
* {{AUT}}: Rechnungshof
* {{AZE}}: Chamber of Accounts
* {{BAH}}: Office of the Auditor General
* {{BHR}}: National Audit Office
* {{BGD}}: Comptroller and Auditor General
* {{BAR}}: Auditor General's Office
* {{BLR}}: State Control Committee
* {{BEL}}: Court of Audit of Belgium
* {{BLZ}}: The Office of the Auditor General
* {{BEN}}: Chambre des Comptes de la Cour Suprême
* {{BTN}}: Royal Audit Authority
* {{BOL}}: Contraloría General del Estado
* {{BWA}}: Office of the Auditor General
* {{BRA}}: Tribunal de Contas da União
* {{BGR}}: Chamber of Audit
* {{CPV}}: Tribunal de Contas
* {{KHM}}: National Audit Authority of Cambodia
* {{CAN}}: Auditor General of Canada
* {{CAF}}: Inspection Général d’État
* {{CHL}}: Comptroller General of Chile
* {{CHN}}: National Audit Office
* {{COL}}: Contraloria General de la República
* {{COM}}: Cour Suprême – Section des Comptes des Comores
* {{CRI}}: Contraloria General de la República
* {{CIV}}: Cour des Comptes de Côte d’Ivoire
* {{HRV}}: Državni ured za reviziju (State Audit Office)
* {{CUB}}: Contraloría General de la República de Cuba
* {{CYP}}: Audit Office of the Republic
* {{CZE}}: Supreme Audit Office
* {{COD}}: Cour des Comptes
* {{DNK}}: Rigsrevisionen
* {{DJI}}: Cour des Comptes
* {{DMA}}: Audit Department
* {{DOM}}: Cámara de Cuentas de la República Dominicana
* {{EGY}}: Central Auditing Organization
* {{ERI}}: Office of the Auditor General
* {{EUR}}: [[Social:European Court of Auditors|European Court of Auditors]]
* {{FJI}}: Office of the Auditor General
* {{FIN}}: National Audit Office of Finland
* {{FRA}}: Court of Audit
* {{GAB}}: Cour des Comptes
* {{GMB}}: National Audit Office
* {{GHA}}: [[Organization:Ghana Audit Service|Ghana Audit Service]]
* {{DEU}}: Bundesrechnungshof
* {{GEO}}: State Audit Office of Georgia
* {{GRC}}: Court of Audit
* {{GRD}}: Audit Department
* {{GTM}}: Contraloría General de Cuentas
* {{GIN}}: Cour des Comptes
* {{GNB}}: Tribunal de Contas
* {{GUY}}: The Audit Office of Guyana
* {{HTI}}: Cour Supérieure CCA
* {{HND}}: Tribunal Superior de Cuentas
* {{HUN}}: Állami Számvevőszék
* {{ISL}}: Rikisendurskodun
* {{IND}}: Comptroller and Auditor General of India
* {{IDN}}: Audit Board of Indonesia
* {{IRN}}: Supreme Audit Court
* {{IRQ}}: Federal Board of Supreme Audit
* {{IRL}}: Comptroller and Auditor General
* {{ISR}}: State Comptroller's Office
* {{ITA}}: Court of Audit
* {{JAM}}: Audit Department
* {{JPN}}: Board of Audit
* {{JOR}}: [[Organization:Audit Bureau of Jordan|Audit Bureau of Jordan]]
* {{KAZ}}: Accounts Committee
* {{KEN}}: Kenya National Audit Office
* {{KIR}}: Kiribati National Audit Office
* {{flag|Kosovo}}: National Audit Office of Kosovo
* {{KWT}}: State Audit Bureau
* {{KGZ}}: The Accounts Chamber of the Kyrgyz Republic
* {{LAO}}: State Audit Organization
* {{LVA}}: Latvijas Republikas Valsts kontrole
* {{LBN}}: Cour des Comptes
* {{LSO}}: Office of the Auditor General
* {{LBR}}: General Auditing Commission
* {{LBY}}: Libyan Audit Bureau
* {{LIE}}: Finanzkontrolle des Fürstentums Liechtenstein
* {{LTU}}: [[Organization:National Audit Office of Lithuania|Valstybės kontrolė]]
* {{LUX}}: Cour des Comptes
* {{MDG}}: Cour des Comptes
* {{MWI}}: National Audit Office
* {{MYS}}: National Audit Department
* {{MDV}}: Auditor General's Office
* {{MLI}}: Contrôle Général des Services Publics
* {{MLT}}: National Audit Office
* {{MHL}}: Office of the Auditor General
* {{MRT}}: Cour des Comptes de la République Islamique de Mauritanie
* {{MUS}}: National Audit Office
* {{MEX}}: Auditoría Superior de la Federación
* {{FSM}}: Office of the Public Auditor
* {{MDA}}: Curtea de Conturi
* {{MCO}}: Commission Supérieure des Comptes
* {{MNG}}: Mongolian National Audit Office
* {{MNE}}: State Audit Institution of Montenegro
* {{MAR}}: Cour des Comptes
* {{MOZ}}: Tribunal Administrativo
* {{NAM}}: Office of the Auditor-General
* {{NRU}}: Department of Audit
* {{MMR}}: Office of the Auditor General
* {{NPL}}: Office of the Auditor General
* {{NLD}}: Court of Audit
* {{NZL}}: Office of the Auditor-General
* {{NIC}}: Consejo Superior de la Contraloría General
* {{NER}}: Cour des comptes
* {{NGA}}: Office of the Auditor General for the Federation
* {{MKD}}: Drzaven zavod za revizija
* {{NOR}}: Office of the Auditor General of Norway
* {{OMN}}: State Audit Institution
* {{PAK}}: Auditor General of Pakistan
* {{PLW}}: Office of the Public Auditor
* {{PSE}}: State Audit and Administrative Control Bureau
* {{PAN}}: Contraloría General de la República de Panamá
* {{PNG}}: Auditor General's Office
* {{PRY}}: Contraloría General de la República
* {{PER}}: Contraloria General de la República
* {{PHL}}: Commission on Audit of the Philippines
* {{POL}}: Supreme Audit Office
* {{PRT}}: Court of Auditors
* {{QAT}}: State Audit Bureau
* {{COG}}: Cour des Comptes et de Discipline Budgétaire
* {{ROU}}: Court of Audit
* {{RUS}}: Accounts Chamber of Russia
* {{RWA}}: Office of the Auditor General
* {{KNA}}: The Audit Office
* {{LCA}}: Office of the Director of Audit
* {{WSM}}: Samoa Audit Office
* {{STP}}: Tribunal de Contas
* {{SAU}}: General Auditing Bureau
* {{SEN}}: Cour des Comptes
* {{SRB}}: State Audit Institution (Državna revizorska institucija)
* {{SYC}}: The Audit Department
* {{SLE}}: Audit Service Sierra Leone
* {{SGP}}: Auditor General's Office
* {{SVK}}: Najvyšši kontrolný úrad Slovenskej republiky
* {{SVN}}: Court of Audit of Slovenia
* {{SLB}}: Office of the Auditor General
* {{SOM}}: Office of the Auditor General
* {{ZAF}}: Auditor-General (South Africa) 
* {{ROK}}: Board of Audit and Inspection
* {{SSD}}: National Audit Chamber
* {{ESP}}: [[Social:Court of Auditors (Spain)|Court of Auditors]]
* {{LKA}}: National Audit Office
* {{VCT}}: Audit Office
* {{SDN}}: National Audit Chamber
* {{SUR}}: Rekenkamer van Suriname
* {{SWE}}: Swedish National Audit Office
* {{CHE}}: Eidgenössische Finanzkontrolle
* {{SYR}}: The Central Organization of Financial Control
* {{TWN}}: National Audit Office
* {{TJK}}: Accounts Chamber of the Republic of Tajikistan
* {{TZA}}: National Audit Office
* {{THA}}: State Audit Office of the Kingdom of Thailand
* {{TLS}}: Tribunal de Recurso
* {{TGO}}: La Cour des Comptes
* {{TON}}: Audit Department
* {{TTO}}: Auditor General's Department
* {{TUN}}: Cour des Comptes
* {{TUR}}: [[Organization:Court of Accounts (Turkey)|Court of Accounts]]
* {{TKM}}: Office of the Auditor General of Turkmenistan
* {{TUV}}: Office of the Auditor General
* {{UGA}}: Office of the Auditor General
* {{UKR}}: Accounting Chamber
* {{ARE}}: State Audit Institution
* {{GBR}}: National Audit Office
* {{USA}}: [[Engineering:Government Accountability Office|Government Accountability Office]]
* {{URY}}: Tribunal de Cuentas de la República
* {{UZB}}: Chamber of Auditors of Uzbekistan
* {{VUT}}: Office of the Auditor General
* {{VAT}}: Officium Recognitoris Generalis
* {{VEN}}: Contraloría General de la República
* {{VNM}}: State Audit Office of Vietnam
* {{YEM}}: Central Organization for Control and Auditing
* {{ZMB}}: Office of the Auditor General
* {{ZWE}}: Office of the Auditor General
{{div col end}}

== See also ==
* [[Organization:European Organization of Supreme Audit Institutions|European Organization of Supreme Audit Institutions]]
* Government performance auditing
* [[Organization:INTOSAI Development Initiative|INTOSAI Development Initiative]]
* Organization of Latin American and Caribbean Supreme Audit Institutions
* [[Philosophy:Separation of powers|Separation of powers]]

== References ==
{{Reflist}}

[[Category:Auditing organizations]]

{{Sourceattribution|Supreme audit institution}}