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Court Of Accounts
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. See also *Most of those institutions are INTOSAI members,Site officel INTOSAI http://www.intosai.org International Organization of Supreme Audit Institutions. *Government audit, Government performance auditing, Performance audit Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectivenes ... References {{Authority control Government audit Auditing organizations ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Audit
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholder (corporate), stakeholders that the subject matter is free from Materiality (auditing) , material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effecti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
European Court Of Auditors
The European Court of Auditors (ECA; French: ''Cour des comptes européenne'') 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 (1 from each EU member-state) supported by approximately 800 civil servants. History The ECA was created by the 1975 Budgetary Treaty and was formally established on 18 October 1977, holding its first session a week later. At that time the ECA was not a formal institution; it was an external body designed to audit the finances of the European Communities. It replaced two separate audit bodies, one which dealt with the finances of the European Economic Community and Euratom, and one which dealt with the European Coal and Steel Community. The ECA did not have a defined legal status until the Treaty of Maastricht when it was made the fifth institution, the first new institution since the founding of the Community. By becoming an insti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Philippine Commission On Audit
The Commission on Audit (COA; fil, Komisyon ng Pagsusuri) is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government. The Commission on Audit is a creation of the 1987 constitution. It was preceded by the Office of the Auditor in 1899, renamed as the Bureau of the Insular Auditor in 1900, then to the Bureau of Audits in 1905. The 1935 constitution created the General Auditing Office (GAO), and was led by the Auditor General. The 1973 constitution renamed the GAO to the Commission on Audit, a collegial body led by a chairman, with two commissioners. That setup was retained by the 1987 constitution. The other two Constitutional Commissions are the Commission on Elections and Civil Service Commission. Members Description The Commission on Audit is composed of a Chairperson and two Commissioners. The ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Riksrevisjonen
The Office of the Auditor General of Norway ( no, Riksrevisjonen) is the state auditor of the Government of Norway and directly subordinate of the Parliament of Norway. It is responsible for auditing, monitoring and advising all state economic activities, including financial audits, performance audits and corporate control. Located in Oslo, it is led by a board of five auditors general elected for four years and from 2014 it has been led by Per-Kristian Foss. It is regulated by the ''Auditor General Act of June 1, 2005''. The office has about 460 employees, mostly recruited among economists, lawyers and social scientists. History The office dates back to 1814 when the Constitution of Norway §75 stated that there were to be appointed five auditors by the Parliament of Norway with the first auditors being appointed in 1816. In 1822 the Ministry of Auditing (''Revisjonsdepartementet'') was created as a supplement to the office that originally bore the name ''Statsrevisjonen'' (lit. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Netherlands Court Of Audit
The Court of Audits (in Dutch: ''Algemene Rekenkamer'') 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. Similar institutions *Audit Scotland *Auditor General of Canada *Comptroller and Auditor General *Cour des Comptes (France) * Government Accountability Office (USA) * United Kingdom National Audit Office * Badan Pemeriksa Keuangan (Indonesia) {{Authority control Government of the Netherlands Netherlands ) , anthem = ( en, "William of Nassau") , image_map = , map_caption = , subdivision_type = Sovereign state , subdivision_name = Kingdom of the Netherlands , established_title = Before independence , established_date = Spanish Netherl ... High Councils of State Supreme audit institutions ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Curtea De Conturi (Moldova)
The Court of Accounts of Moldova ( ro, Curtea de Conturi Republicii Moldova}) is the supreme public external audit institution, according to the provisions of the Law of the Court of Accounts no. 261-XVI, dated 5 December 2008, and is the only state public authority that controls the formation, management and use of public financial resources and management of public property by carrying out external audit in the public sector, confirming the compliance of the Republic of Moldova with the international standards on the best public external audit practices. The court was established in 1994; the same year, it became member of international organizations EUROSAI and INTOSAI. It is located at 69 Ștefan cel Mare Boulevard, Chișinău Chișinău ( , , ), also known as Kishinev (russian: Кишинёв, r=Kishinjóv ), is the Capital city, capital and largest city of the Republic of Moldova. The city is Moldova's main industrial and commercial center, and is located in the .. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Cour Des Comptes (Morocco)
The ''Cour des Comptes'' ("Court of Accounts") 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. The Court traces its origins back to the Middle Ages and views itself as succeeding the Court of Auditors of Paris, permanently established in the early 14th century. It was re-established in 1807 by Napoleon. Its three duties are to conduct financial audits of accounts, conduct good governance audits, and provide information ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Board Of Audit (Japan)
The reviews government expenditures and submits an annual report to the Diet. Article 90 of the Constitution of Japan and the Board of Audit Act of 1947 give this body substantial independence from both cabinet and Diet control. In 1968, it hosted the INCOSAI VI, the sixth triennial convention of the International Organization of Supreme Audit Institutions. The headquarters is located at 3-2-2 Kasumigaseki, Chiyoda-ku, Tokyo 100-8941, Japan. History The origins of the Board of Audit can be traced back to a division established in 1869 under the Daijō-kan. It was reorganized as an auditing organ under the Daijō-kan in 1880. Article 90 of the Constitution of 1947 states: "Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered." The original Japanese uses the word ''subete'' to ind ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Corte Dei Conti
The Court of Audit ( it, Corte dei conti) is an Italian Court of Audit, an institution of constitutional importance, established by Articles 100 & 103 of the Constitution of Italy, which is among the supplementary institutions of the government. The Court of Audit has consultative, review, and jurisdictional functions. History Although its organisation and powers have changed over time, the Court of Audit dates back to the early years of the Italian state. It was instituted by Law no.800 of 14 August 1862, in order to monitor the administration of the state, and was inaugurated at Turin on 10 October 1862. The Court is the heir of institutions which monitored public finances before the Unification of Italy, such as the Chamber of Audit (''Camera dei conti'') of the Duchy of Savoy and then the kingdom of Sardinia, established in 1351 and replaced in 1859 by the Court of Audit (''Corte dei conti'') on which the Italian institution of 1862 was closely modelled. Other precursors in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Audit Board Of Indonesia
The Audit Board of Indonesia (Indonesian: ''Badan Pemeriksa Keuangan Republik Indonesia'', literally ''Financial Audit Board of the Republic of Indonesia'') is a high state body in Indonesia which is responsible for evaluation of management and accountability of state finances conducted by the central government, local governments, Bank Indonesia, state-owned enterprises, the Public Service Board, and institutions or other entities which manage state finances. History The body was initially established under the name ''National Supervision Board'' at Magelang, Central Java during the United States of Indonesia period on 28 December 1946.The Audit Board of the Republic of Indonesia |
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