An auditor general, also known in some countries as a
comptroller general
A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executi ...
or comptroller and auditor general, is a senior
civil servant
The civil service is a collective term for a sector of government composed mainly of career civil servants hired on professional merit rather than appointed or elected, whose institutional tenure typically survives transitions of political leaders ...
charged with improving
government accountability
Accountability, in terms of ethics and governance, is equated with answerability, blameworthiness, legal liability, liability, and the expectation of account-giving. As in an aspect of governance, it has been central to discussions related to prob ...
by
auditing
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 ...
and reporting on the government's operations.
Frequently, the institution headed by the auditor general is a member of the
International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on t ...
(INTOSAI).
Auditors general of governments
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Auditor-General of Australia
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 t ...
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Auditor General of Canada
The Auditor General of Canada is an officer of the Parliament of Canada to aid accountability and oversight by conducting independent financial audits of federal government operations. These audits provide members of parliament with objective e ...
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Auditor General of British Columbia
The Auditor General of British Columbia is an independent Officer of the Legislature of British Columbia, responsible for conducting audits of the government reporting entity (GRE) which consists of ministries, Crown corporations, and other go ...
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Auditor General of Newfoundland and Labrador
The Auditor General of Newfoundland and Labrador is appointed by the Lieutenant-Governor in Council and confirmed by a resolution of the House of Assembly
The Auditor General Act creates the Office of the Auditor General to assist in carrying out ...
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Auditor General of Ontario
The Auditor General of Ontario is an independent officer of the Legislative Assembly of Ontario to aid accountability by conducting independent audits of Ontario provincial government operations. The office was created in 1869.
Office
The Aud ...
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Auditor General of Quebec
The role of the Auditor General of Quebec (fr:''Vérificateur général du Québec'') is to aid accountability by conducting independent audits of Quebec provincial government operations. The office was created in 1868. Guylaine Leclerc is Que ...
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Auditor General of China
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Supreme Audit Office (Czech Republic)
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Auditor-General of Ghana
The Auditor-General of Ghana is the head of the Ghana Audit Service, a legislative branch agency re-established by the government of Ghana in 1992 through the 1992 Constitution of Ghana. It was established as part of the Audit Service through Artic ...
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Director of Audit (Hong Kong) The role of the Director of Audit is to ensure the financial order of the Hong Kong Government and heads the Audit Commission. This role is similar to that of Auditors General or auditors in other jurisdictions. The director reports directly to t ...
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Comptroller and Auditor General of India
The Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the S ...
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Comptroller and Auditor General (Ireland)
The Comptroller and Auditor General (C&AG) ( ga, An tArd-Reachtaire Cuntas agus Ciste) is the constitutional officer responsible for public audit in Ireland. The Office of the Comptroller and Auditor General is the public audit body for the Republ ...
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Comptroller and Auditor General for Jersey
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Office of the Auditor-General (Kenya)
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Auditor General of Pakistan
An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting and au ...
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Auditor General for Scotland
The Auditor General for Scotland (AGS) is the public official in charge of the Audit Scotland, the body responsible for auditing most of Scotland's public bodies, except local authorities. The Auditor General oversees the scrutiny of how publi ...
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Auditor-General (South Africa)
The Auditor-General of South Africa (AGSA) is an office established by the 1996 Constitution of South Africa and is one of the Chapter nine institutions intended to support democracy, although its history dates back at least 100 years.
Tsakani M ...
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Auditor General of Sri Lanka
The Auditor General of Sri Lanka ( Sinhala: ශ්රී ලංකා විගණකාධිපති ''Śrī Laṃkā viganakādhipathi''; Tamil: இலங்கை கணக்காய்வாளர் தலைமை) is appointed by th ...
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Auditor General for Wales
The Auditor General for Wales is the public official in charge of the Wales Audit Office, the body responsible for auditing the Welsh Government, its public bodies, National Health Service bodies and local government in Wales. The Auditor General f ...
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Auditor-General of New South Wales
The Auditor-General of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources.
The Auditor-General is responsible for audits of NSW Government agencies, universities, and NSW local go ...
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Controller and Auditor-General of New Zealand
The Controller and Auditor-General (the Auditor-General) is an Officer of the New Zealand Parliament responsible for auditing public bodies. John Ryan began his seven-year term as Controller and Auditor-General on 2 July 2018. The Deputy Controll ...
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Comptroller and Auditor General for Northern Ireland
The Comptroller and Auditor General (C&AG) in the United Kingdom is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the House of Commons who is the head of th ...
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Comptroller and Auditor General (United Kingdom)
The Comptroller and Auditor General (C&AG) in the United Kingdom is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the House of Commons who is the head of th ...
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Comptroller General of the United States
The Comptroller General of the United States is the director of the Government Accountability Office (GAO, formerly known as the General Accounting Office), a legislative-branch agency established by Congress in 1921 to ensure the fiscal and ma ...
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Control Yuan
The Control Yuan is the supervisory and auditory branch of the government of the Republic of China (Taiwan). Prior to constitutional reforms in the 1990s, the Control Yuan, along with National Assembly (electoral college) and the Legislative ...
of the
Republic of China
Taiwan, officially the Republic of China (ROC), is a country in East Asia, at the junction of the East and South China Seas in the northwestern Pacific Ocean, with the People's Republic of China (PRC) to the northwest, Japan to the northeast ...
(on Taiwan since 1949)
See also
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Chief audit executive 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 t ...
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Comptroller
A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executi ...
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Comptroller of the Household
The Comptroller of the Household is an ancient position in the British royal household, nominally the second-ranking member of the Lord Steward's department after the Treasurer of the Household. The Comptroller was an ''ex officio'' member of t ...
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Director of Audit (disambiguation) 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 t ...
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International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on t ...
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Treasurer
A treasurer is the person responsible for running the treasury of an organization. The significant core functions of a corporate treasurer include cash and liquidity management, risk management, and corporate finance.
Government
The treasury o ...
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