The U.S. Government Accountability Office (GAO) is a legislative branch government agency that provides auditing, evaluation, and investigative services for the United States Congress. It is the supreme audit institution of the federal government of the United States. It identifies its core "mission values" as: accountability, integrity, and reliability. It is also known as the "congressional watchdog".
The European Court of Auditors (ECA) is one of the seven institutions of the European Union (EU). It was established in 1975 in Luxembourg in order to improve EU financial management. It has 27 members supported by approximately 800 civil servants.
The Auditor General of Canada is an officer of the Parliament of Canada to aid accountability and oversight by conducting independent financial audits of federal government operations. These audits provide members of parliament with objective evidence to help them examine the government's activities and hold it to account.
The State Comptroller of Israel inspects, reviews, and audits the policies and operations of the government of the State of Israel. The position is independent of the executive branch and answers to the Knesset alone.
A comptroller is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements.
The Cour des Comptes is France's supreme audit institution, under French law an administrative court. As such, it is independent from the legislative and executive branches of the French Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending. The Court thus combines functions of a court of exchequer, comptroller general's office, and auditor general's office in common-law countries. It is also a Grand Corps of the French State and mainly recruits among the best-ranked students graduating from the Ecole nationale d'administration.
Government performance auditing focuses on improving how governments provide programs and services. While there is no one universally agreed upon definition, there are key definitions which capture the scope of government performance auditing. According to Government Auditing Standards, "Performance audits are defined as audits that provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria." Additionally, the International Organization of Supreme Audit Institutions defines performance auditing as "an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements.
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. It is an independent judicial body, with around 600 employees. Its current President is Kay Scheller.
International Standards on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and Assurance Standards Board (IAASB). According to Olung M, ISA guides the auditor to add value to the assignment hence building confidence of investors.
An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations.
The Court of Audits is an independent body that audits the spending of the national government on its efficiency and legitimacy. The Court is appointed by cabinet on the advice of the House of Representatives. The Court of Audit is a High Council of State.
The Tribunal de Contas da União is the Brazilian federal accountability office. It is tasked with assisting Congress in its Constitutional incumbency to exercise external audit over the Executive Branch. Its members, called ministers, are appointed by the National Congress and the President of Brazil. The TCU employs a highly qualified body of civil servants to prevent, investigate and sanction corruption and malpractice of public funds, with national jurisdiction.
The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO).
Under the French monarchy, the Courts of Accounts were sovereign courts specialising in financial affairs. The Court of Accounts in Paris was the oldest and the forerunner of today's French Court of Audit. They oversaw public spending, handled finances, protected crown estates, audited the accounts of crown officials, and adjudicated any related matters of law.
The Office of the Comptroller General of the Republic of Colombia is a Colombian independent government institution that acts as the highest form of fiscal control in the country. As such, it has a mission to seek the proper allocation of resources and public funds and contribute to the modernization of the state, by means of continuous improvement in the various public entities. It is one of the Colombian Control Institutions along with the Office of the Inspector General of Colombia.
A supreme audit institution is an independent national-level institution which conducts audits of government activities. Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in national legislation. 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. They also contribute to anti-corruption efforts. Depending on the country, a supreme audit institution may be called a court of audit, auditor-general or the board of audit. 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.
The Office of the Comptroller and Auditor General of Bangladesh (C&AG) is the Supreme Audit Institution (SAI) of the country. Like the SAIs in many other countries across the world the institution is established by the Constitution of Bangladesh. This institute is responsible for maintaining accounts of the republic and audits all receipts and expenditure of the Government of Bangladesh, including those of bodies and authorities substantially financed by the government. The reports of the CAG are discussed by the Public Accounts Committee, which is a standing committee in the Parliament of Bangladesh.
Gladys María Bejerano Portela is Vice President of the Council of State of Cuba, and serves as the Comptroller General of Cuba.
Ahmed El Midaoui was President of the Moroccan Court of Audit until his replacement and Minister of the Interior between 10 November 1999 and 7 November 2002, being in the office during the Perejil Island crisis in 2002.
Commission Supérieure des Comptes is a supreme public audit institution in the Principality of Monaco. Its main functions are audit of the accounts, budgetary and financial management of Monaco, the commune and public institutions. The Board of Auditors is required to submit annual reports to the Prince of Monaco. The reports provide the analysis of the accounts of the State of Monaco and are available on the official portal of the Board of Auditors. The Board of Auditors is a member of the International Organization of Supreme Audit Institutions (INTOSAI). Current Chairman of the Board is Jean-Pierre Gastinel, the Honorary Chamber President at the Court of Auditors (Paris).
