National Audit Office (other)
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National Audit Office (other)
National Audit Office may refer to audit authorities of various national governments: * Australian National Audit Office, an agency of the federal Commonwealth government, established 1901 * ('Federal Court of Auditors'), the Germany body, re-established in West Germany in 1948 * Court of Audit (France) (french: Cour des comptes, links=no), the Court of Audit in France, established in 1807 * National Audit Office (China) ( zh, 中华人民共和国审计署, links=no), the supreme audit institution of the People's Republic, established in 1983 * National Audit Office of Estonia ( et, Riigikontroll, links=no), established by the provisional government in 1918; reestablished in 1990 * National Audit Office of Lithuania ( lt, Valstybės kontrolė, links=no), the supreme audit institution in Lithuania, established 1919 * National Audit Office (United Kingdom), parliamentary body, established in its current form in 1983 * Swedish National Audit Office ( sv, Riksrevisionen, links=no), ...
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Australian National Audit Office
The Australian National Audit Office (ANAO) is the supreme audit institution of Australia, functioning as the national auditor for the Parliament of Australia and Government of Australia. It reports directly to the Australian Parliament via the Speaker of the House of Representatives and the President of the Senate. Administratively, the ANAO is located in the Prime Minister and Cabinet portfolio. The current Auditor-General of Australia is Grant Hehir, who was appointed in June 2015 for a 10-year term. Role The Australian National Audit Office is a specialist public sector agency that supports the Auditor-General of Australia, who is an independent officer of the Parliament of Australia. The main functions and powers of the Auditor-General under the include auditing financial statements of Commonwealth agencies, authorities, companies and their subsidiaries in accordance with the and conducting performance audits which are tabled in Parliament. The Auditor-General may ...
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Bundesrechnungshof
The Bundesrechnungshof (Federal Court of Auditors; also Federal Audit Office) is the supreme federal authority for federal audit matters in Germany. There are equivalent bodies at state level. The status of the Bundesrechnungshof, its members and its essential functions are guaranteed by the German Constitutionart. 114 paragraph 2of the Basic Law), and regulated by other legislation (i.e. Bundesrechnungshof Act, Federal Budget Code). It is an independent judicial body, with around 600 employees. Its current President is Kay Scheller. The institution is a supreme federal authority only as far as it administers internal tasks such as personnel affairs, management of buildings or clearance of travel expenses and the like. Processing its core duties - auditing, reporting and counseling as external financial controllers - it is not part of the executive branch of Germany, but is positioned beyond the three classical constitutional powers. The Bundesrechnungshof is not subordinated to ...
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Court Of Audit (France)
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 ...
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National Audit Office (China)
The National Audit Office of the People's Republic of China is the supreme audit institution in the People's Republic of China. It was established in 1983 according to the Constitution. It is a cabinet-level executive department of the State Council and under the leadership of the Premier. List of Auditors General The Auditor General is the head of the NAO. See also * "Audit storm" () * Audit Office of the Central Military Commission * National Supervisory Commission * Ministries of the People's Republic of China * National Audit Office (United Kingdom) References External links * * {{State Council of the People's Republic of China China China, officially the People's Republic of China (PRC), is a country in East Asia. It is the world's most populous country, with a population exceeding 1.4 billion, slightly ahead of India. China spans the equivalent of five time zones and ... State Council of the People's Republic of China Organization ...
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National Audit Office Of Estonia
The National Audit Office of Estonia ( et, Riigikontroll) is an independent institution in Estonia, which is responsible for exercising economic control in order to assure the parliament and the public that public assets are used legally and effectively. History Formation and disbandment (1918–1940) The National Audit Office of Estonia was established on 27 December 1918 with a decision by the Estonian Provincial Assembly. Aleksander Oinas became the first Auditor General on January 6, 1919. Due to the ongoing Estonian War of Independence, a military department was formed under the National Audit Office on January 26, 1919, with an agreement between the Auditor General and the Commander of the Estonian Defence Forces. More departments were formed later that year. On February 5, a law was passed, which determined the tasks of the institution. On May 8, A. Oinas became the Minister of the Interior and Aleksander Käsk became the acting Auditor General. On July 1, Karl August Einb ...
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National Audit Office Of Lithuania
National Audit Office of Lithuania ( lt, Lietuvos Respublikos Valstybės kontrolė; literally, ''State Control'') is the supreme audit institution in Lithuania, functioning as the independent auditor for the Parliament of Lithuania. The National Audit Office is enshrined in the Chapter XII of the Constitution of Lithuania. History The institution was established on 16 January 1919, as ''Lithuanian State Control Institution'', when the first laws regulating the audit activities were adopted. The modern institution was restored on 5 April 1990. National Audit Office of Lithuania is a member of the International Organization of Supreme Audit Institutions since 1992 and a member of the European Organization of Supreme Audit Institutions since 1993. Role The primary objectives of the institution are: * to examine whether the state finances, assets and other resources are used and managed lawfully and efficiently; * provide recommendations and encourage more efficient and eff ...
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National Audit Office (United Kingdom)
The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies. The NAO also carries out value for money (VFM) audits into the administration of public policy. Function The NAO is the auditor of bodies funded directly by the Parliament of the United Kingdom. The NAO reports to the Comptroller and Auditor General who is an officer of the House of Commons of the Parliament of the United Kingdom and in turn reports to the Public Accounts Commission, a statutory body established under section 2 of the National Audit Act 1983. The reports produced by the NAO are reviewed by the Public Accounts Committee, a select committee of the House of Commons, and in some cases investigated further. The NAO has two main streams of work: Financial Audits and Value For Money (VFM) audits. The NAO's financial audits give assurance over three aspe ...
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Swedish National Audit Office
The Swedish National Audit Office ( sv, Riksrevisionen) is the agency responsible for oversight of the state finances through financial and performance audits of state agencies, state-owned companies and the Government of Sweden. It serves directly under the Riksdag and is therefore independent of the Cabinet. All state agencies are required to submit copies of their annual accounts and reports to this office for review. The mission of the Swedish National Audit Office is to examine the government's activities in order to contribute to the effective management of state administration. The agency is led by one Auditor General () who is appointed for a seven-year term without the possibility of re-appointment. The Auditor General decide independently on aspects of the state government to be audited, how to do its investigations. The independence of the office and the Auditor General is specified in Chapter 13 of the , which is part of the Constitution of Sweden. The current Auditor ...
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Director Of Audit (other)
The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate executive with overall responsibility for internal audit. Publicly traded corporations typically have an internal audit department, led by a chief audit executive ("CAE") who reports functionally to the audit committee of the board of directors, with administrative reporting to the chief executive officer. The profession is unregulated, though there are a number of international standard setting bodies, an example of which is the Institute of Internal Auditors ("IIA"). The IIA has established Standards for the Professional Practice of Internal Auditing and has over 150,000 members representing 165 countries, including approximately 65,000 Certified Internal Auditors. The CAE is intrinsically an independent function; otherwise it may become dysfunctional and of low quality (but there are many degrees in the level of indepe ...
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Office Of The Auditor General (other)
Office of the Auditor General may refer to: *Office of the Auditor General (Burma) *Office of the Auditor General of Colombia *Office of the Auditor-General (Kenya) * Office of the Auditor General (Nepal) * Office of the Auditor General (New Zealand) * Office of the Auditor General of Norway *Office of the Auditor General Manitoba * Office of the Auditor General (Roman Curia), an administrative institution of the Holy See See also * Comptroller general (other) *Director of Audit (other) *National Audit Office (other) National Audit Office may refer to audit authorities of various national governments: * Australian National Audit Office, an agency of the federal Commonwealth government, established 1901 * ('Federal Court of Auditors'), the Germany body, re-est ... * Audit Commission (other) {{disambig ...
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