Cour des comptes

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Cour des comptes

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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. Courts of Audit: Algeria: Cour des comptes (Algérie) Australia: Australian National Audit Office Austria: Rechnungshof Belgium: Cour des comptes / Rekenhof / Rechnungshof (Court of Audit of Belgium) Benin: Cour des comptes (Bénin) Brazil: Tribunal de Contas da União European Union: the European Court of Auditors or ECA France: Cour des comptes (Court of Audit of France) Germany: Bundesrechnungshof Italy: Corte dei Conti Ivory Coast: Cour des comptes (Côte d'Ivoire) Japan: Board of Audit (Japan) Luxemburg: Lëtzebuerger Cour des comptes Maroc: Cour des comptes (Maroc) The Netherlands: Netherlands Court of Audit (Algemene Rekenkamer) Norway: Riksrevisjonen Philippine: Philippine Commission on Audit Portugal: Tribunal de Contas (Portuguese Court of Audits) Romania: Curtea de Conturi Slovenia: Court of Audit of the Republic of Slovenia (Računsko sodišče) Spain: Tribunal de Cuentas (Court of Accounts (Spain)) Sweden: Riksrevisionen Tunisie: Cour des comptes (Tunisie) Government Accountability Office, USA headed by the Comptroller General of the United States National Audit Office in the United Kingdom

Wikipedia Inglés http://en.wikipedia.org/wiki/Court_of_Audit

Wikipedia Español http://es.wikipedia.org/wiki/Tribunal_de_Cuentas