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.
| Country | Name | Est. | Independent | Can start legal action | |
|---|---|---|---|---|---|
| Algeria | 1976 | ||||
| Angola | |||||
| Australia | |||||
| Austria | 1920 | ||||
| Bangladesh | |||||
| Belgium | |||||
| Benin | |||||
| Brazil | |||||
| Bulgaria | |||||
| Canada | 1878 | ||||
| the European Court of Auditors or ECA | |||||
| France | partially | ||||
| Germany | |||||
| Greece | 1829 | ||||
| Indonesia | 1946 | ||||
| Italy | |||||
| Ivory Coast | |||||
| Japan | |||||
| Luxemburg | |||||
| Morocco | |||||
| Moldova | |||||
| Netherlands | |||||
| Norway | |||||
| Philippine | |||||
| Portugal | |||||
| Romania | 1973 | ||||
| Russia | |||||
| Slovenia | |||||
| Spain | |||||
| Sweden | |||||
| Switzerland | Swiss Federal Audit Office | ||||
| Tunisia | |||||
| Taiwan (Republic of China) | 審計部 (National Audit Office) | 1931 | |||
| Turkey | 1862 | ||||
| United Kingdom | |||||
| United States |