Court of Audit (France)

The Court of Auditors (in French Cour des comptes) is a quasi-judicial body of the French government charged with conducting financial and legislative audits of most public institutions and some private institutions, including the central Government, national public corporations, social security agencies (since 1950), and public services (since 1976). The Court is essentially a cross between a court of exchequer, comptroller general's office, and auditor general's office in common-law countries.

It is as well a Grand Corps of the French State mainly recruiting among the best students graduating from the Ecole nationale d'administration.

The Court's three duties are to conduct financial audits of accounts, conduct good governance audits, and provide information and advice to the French Parliament and Administration. The Court verifies the good form of accounting and the proper handling of public money. Established in 1807, the Court is the successor to the Paris Court of Accounts under the monarchy, or Ancien Régime, and had inherent jurisdiction to audit all public accounting officials and agencies. The Court of Audit is independent from the legislative and executive branches of Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending.

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