Supreme audit institution

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

• Afghanistan: Supreme Audit Office (Merged with the Directorate of Supervision and Prosecution of Decrees and Orders in 2024)
• Albania: State Supreme Audit
• Algeria: Cour des Comptes
• Andorra: Tribunal de Comptes
• Angola: Tribunal de Contas de Angola
• Antigua and Barbuda: Supreme Audit Institution
• Argentina: Auditoría General de la Nación
• Armenia: Chamber of Audit
• Australia: Australian National Audit Office
• Austria: Rechnungshof
• Azerbaijan: Chamber of Accounts
• Bahamas: Office of the Auditor General
• Bahrain: National Audit Office
• Bangladesh: Comptroller and Auditor General
• Barbados: Auditor General's Office
• Belarus: State Control Committee
• Belgium: Court of Audit of Belgium
• Belize: The Office of the Auditor General
• Benin: Chambre des Comptes de la Cour Suprême
• Bhutan: Royal Audit Authority
• Bolivia: Contraloría General del Estado
• Botswana: Office of the Auditor General
• Brazil: Tribunal de Contas da União
• Bulgaria: Chamber of Audit
• Cape Verde: Tribunal de Contas
• Cambodia: National Audit Authority of Cambodia
• Canada: Auditor General of Canada
• Central African Republic: Inspection Général d’État
• Chile: Comptroller General of Chile
• China: National Audit Office
  • Hong Kong：Audit Commission
  • Macau：Commission of Audit
• Colombia: Contraloria General de la República
• Comoros: Cour Suprême – Section des Comptes des Comores
• Costa Rica: Contraloria General de la República
• Ivory Coast: Cour des Comptes de Côte d'Ivoire
• Croatia: Državni ured za reviziju (State Audit Office)
• Cuba: Contraloría General de la República de Cuba
• Cyprus: Audit Office of the Republic
• Czech Republic: Supreme Audit Office
• Democratic Republic of the Congo: Cour des Comptes
• Denmark: Rigsrevisionen
• Djibouti: Cour des Comptes
• Dominica: Audit Department
• Dominican Republic: Cámara de Cuentas de la República Dominicana
• Egypt: Central Auditing Organization
• Eritrea: Office of the Auditor General
• Estonia: National Audit Office of Estonia
• Europe: European Court of Auditors
• Fiji: Office of the Auditor General
• Finland: National Audit Office of Finland
• France: Court of Audit
• Gabon: Cour des Comptes
• Gambia: National Audit Office
• Ghana: Ghana Audit Service
• Germany: Bundesrechnungshof
• Georgia: State Audit Office of Georgia
• Greece: Court of Audit
• Grenada: Audit Department
• Guatemala: Contraloría General de Cuentas
• Guinea: Cour des Comptes
• Guinea-Bissau: Tribunal de Contas
• Guyana: The Audit Office of Guyana
• Haiti: Cour Supérieure CCA
• Honduras: Tribunal Superior de Cuentas
• Hungary: Állami Számvevőszék
• Iceland: Ríkisendurskoðun
• India: Comptroller and Auditor General of India
• Indonesia: Audit Board of Indonesia
• Iran: Supreme Audit Court
• Iraq: Federal Board of Supreme Audit
• Ireland: Comptroller and Auditor General
• Israel: State Comptroller of Israel
• Italy: Court of Audit
• Jamaica: Audit Department
• Japan: Board of Audit
• Jordan: Audit Bureau of Jordan
• Kazakhstan: Accounts Committee
• Kenya: Kenya National Audit Office
• Kiribati: Kiribati National Audit Office
• Republic of Korea: Board of Audit and Inspection
• Kosovo: National Audit Office of Kosovo
• Kuwait: State Audit Bureau
• Kyrgyzstan: The Accounts Chamber of the Kyrgyz Republic
• Laos: State Audit Organization
• Latvia: State Audit Office of the Republic of Latvia
• Lebanon: Cour des Comptes
• Lesotho: Office of the Auditor General
• Liberia: General Auditing Commission
• Libya: Libyan Audit Bureau
• Liechtenstein: Finanzkontrolle des Fürstentums Liechtenstein
• Lithuania: National Audit Office of Lithuania
• Luxembourg: Cour des Comptes
• Madagascar: Cour des Comptes
• Malawi: National Audit Office
• Malaysia: National Audit Department
• Maldives: Auditor General's Office
• Mali: Contrôle Général des Services Publics
• Malta: National Audit Office
• Marshall Islands: Office of the Auditor General
• Mauritania: Cour des Comptes de la République Islamique de Mauritanie
• Mauritius: National Audit Office
• Mexico: Auditoría Superior de la Federación
• Federated States of Micronesia: Office of the Public Auditor
• Moldova: Curtea de Conturi
• Monaco: Commission Supérieure des Comptes
• Mongolia: Mongolian National Audit Office
• Montenegro: State Audit Institution of Montenegro
• Morocco: Court of Accounts
• Mozambique: Tribunal Administrativo
• Namibia: Office of the Auditor-General
• Nauru: Department of Audit
• Myanmar: Office of the Auditor General
• Nepal: Office of the Auditor General
• Netherlands: Court of Audit
• New Zealand: Office of the Auditor-General
• Nicaragua: Consejo Superior de la Contraloría General
• Niger: Cour des comptes
• Nigeria: Office of the Auditor General for the Federation
• North Macedonia: Drzaven zavod za revizija
• Norway: Office of the Auditor General of Norway
• Oman: State Audit Institution
• Pakistan: Auditor General of Pakistan
• Palau: Office of the Public Auditor
• Palestine: State Audit and Administrative Control Bureau
• Panama: Contraloría General de la República de Panamá
• Papua New Guinea: Auditor General's Office
• Paraguay: Contraloría General de la República
• Peru: Contraloria General de la República
• Philippines: Commission on Audit of the Philippines
• Poland: Supreme Audit Office
• Portugal: Court of Auditors
• Qatar: State Audit Bureau
• Republic of the Congo: Cour des Comptes et de Discipline Budgétaire
• Romania: Court of Audit
• Russia: Accounts Chamber of Russia
• Rwanda: Office of the Auditor General
• Saint Kitts and Nevis: The Audit Office
• Saint Lucia: Office of the Director of Audit
• Samoa: Samoa Audit Office
• São Tomé and Príncipe: Tribunal de Contas
• Saudi Arabia: General Court of Audit
• Senegal: Cour des Comptes
• Serbia: State Audit Institution (Državna revizorska institucija)
• Seychelles: The Audit Department
• Sierra Leone: Audit Service Sierra Leone
• Singapore: Auditor General's Office
• Slovakia: Najvyšši kontrolný úrad Slovenskej republiky
• Slovenia: Court of Audit of Slovenia
• Solomon Islands: Office of the Auditor General
• Somalia: Office of the Auditor General
• South Africa: Auditor-General (South Africa)
• South Sudan: National Audit Chamber
• Spain: Court of Auditors
• Sri Lanka: National Audit Office
• Saint Vincent and the Grenadines: Audit Office
• Sudan: National Audit Chamber
• Suriname: Rekenkamer van Suriname
• Sweden: Swedish National Audit Office
• Switzerland: Eidgenössische Finanzkontrolle
• Syria: The Central Organization of Financial Control
• Taiwan: National Audit Office
• Tajikistan: Accounts Chamber of the Republic of Tajikistan
• Tanzania: National Audit Office
• Thailand: State Audit Office of the Kingdom of Thailand
• Timor-Leste: Tribunal de Recurso
• Togo: La Cour des Comptes
• Tonga: Audit Department
• Trinidad and Tobago: Auditor General's Department
• Tunisia: Cour des Comptes
• Turkey: Court of Accounts
• Turkmenistan: Supreme Control Chamber of Turkmenistan
• Tuvalu: Office of the Auditor General
• Uganda: Office of the Auditor General
• Ukraine: Accounting Chamber
• United Arab Emirates: State Audit Institution
• United Kingdom: National Audit Office
• United States: Government Accountability Office
• Uruguay: Tribunal de Cuentas de la República
• Uzbekistan: Chamber of Auditors of Uzbekistan
• Vanuatu: Office of the Auditor General
• Holy See: Officium Recognitoris Generalis
• Venezuela: Contraloría General de la República
• Vietnam: State Audit Office of Vietnam
• Yemen: Central Organization for Control and Auditing
• Zambia: Office of the Auditor General
• Zimbabwe: Office of the Auditor General