Court of Audit
A Court of Audit or Court of Accounts is a supreme audit institution, i.e. a government institution performing financial and/or legal audit on the executive branch of power.
| Country | Name | Est. | Independent | Can start legal action |
| Algeria | Cour des comptes | 1976 | ||
| Angola | Tribunal de Contas | |||
| Australia | Australian National Audit Office | |||
| Austria | Rechnungshof | 1920 | ||
| Bangladesh | Office of the Comptroller and Auditor General | |||
| Belgium | Cour des comptes / Rekenhof / Rechnungshof | |||
| Benin | Cour des comptes | |||
| Brazil | Tribunal de Contas da União | |||
| Bulgaria | Smetna palata | |||
| Canada | Office of the Auditor General of Canada | 1878 | ||
| European Union | the European Court of Auditors or ECA | |||
| France | Cour des comptes | partially | ||
| Germany | Bundesrechnungshof | |||
| Greece | Ελεγκτικό Συνέδριο | 1829 | ||
| Indonesia | Badan Pemeriksa Keuangan | 1946 | ||
| Ireland | Comptroller and Auditor General | 1923 | ||
| Italy | Corte dei Conti | |||
| Ivory Coast | Cour des comptes | |||
| Japan | Board of Audit | |||
| Luxemburg | Lëtzebuerger Cour des comptes | |||
| Morocco | Cour des comptes | |||
| Moldova | Curtea de Conturi | |||
| Netherlands | Algemene Rekenkamer | |||
| Norway | Riksrevisjonen | |||
| Philippine | Philippine Commission on Audit | |||
| Portugal | Tribunal de Contas | |||
| Romania | Curtea de Conturi | 1973 | ||
| Russia | Счётная палата | |||
| Slovenia | Računsko sodišče | |||
| Spain | Tribunal de Cuentas | |||
| Sweden | Riksrevisionen | |||
| Switzerland | Swiss Federal Audit Office | |||
| Tunisia | Cour des comptes | |||
| Taiwan | 審計部 | 1931 | ||
| Turkey | Sayıştay | 1862 | ||
| Ukraine | Рахункова палата | |||
| United Kingdom | National Audit Office | |||
| United States | Government Accountability Office |