• Source: Supreme audit institution

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 (common in Europe and its former colonies), auditor-general (common in the Anglosphere) or the board of audit (in some Asian countries). 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.
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






See also


European Organization of Supreme Audit Institutions
Government performance auditing
INTOSAI Development Initiative
Organization of Latin American and Caribbean Supreme Audit Institutions
Separation of powers




References

Kata Kunci Pencarian:

• Supreme audit institution
• International Organization of Supreme Audit Institutions
• Indian Audit and Accounts Service
• Cour des Comptes (France)
• Court of Audit
• Government performance auditing
• Commission on Audit
• National Audit Office (China)
• Court of Audit (Greece)
• Supreme Audit Office (Poland)