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 | yes | |
| 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 | Chamber of Audit | |||
| European Union | the European Court of Auditors or ECA | |||
| France | Cour des comptes | partially | ||
| Germany | Bundesrechnungshof | |||
| Indonesia | Badan Pemeriksa Keuangan | |||
| Italy | Corte dei Conti | |||
| Ivory Coast | :fr:Cour des comptes |Cour des comptes | |||
| Japan | Board of Audit | |||
| Luxemburg | Lëtzebuerger Cour des comptes | |||
| Maroc | Cour des comptes | |||
| Moldova | Curtea de Conturi | |||
| Netherlands | Netherlands Court of Audit | |||
| Norway | Riksrevisjonen | |||
| Philippine | Philippine Commission on Audit | |||
| Portugal | Tribunal de Contas | |||
| Romania | Curtea de Conturi | 1973 | ||
| Russia | Счётная палата | |||
| Slovenia | Court of Audit of the Republic of Slovenia | |||
| Spain | Tribunal de Cuentas | |||
| Sweden | Riksrevisionen | |||
| Tunisie | Cour des comptes | |||
| Taiwan | :zh:監察院|監察院 | 1931 | ||
| Turkey | Sayıştay | 1862 | ||
| United Kingdom | National Audit Office | |||
| United States | Government Accountability Office |