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Presentation

COUR DES COMPTES

The mission of the Department of International Relations, External Audits and the Francophonie (DRIAEF) is to draw up and implement the international strategy of the financial courts. In this way, it helps spread the influence of a particular type of supreme audit institution that has been shaped by history.

The Cour des comptes takes part in the working groups of international bodies bringing together Sais, including Eurosai (European organisation of supreme Audit institutions), Eurorai (European organisation of Regional External Public Finance Audit institutions) and Intosai (International organisation of supreme Audit institutions). The department of international Relations, External Audits and the Francophonie oversees all the work of these groups, as well as relations with other regional groups, such as Afrosai for Africa, Arabosai for Arab nations, Asosai for Asian nations, Pasai for the Pacific ocean, and so on.

The Cour plays an active part in annual seminars on topics relating to all types of methods and more fundamental issues, the definition of professional standards applicable for auditing public finances, and the regular drafting of international comparative enquiries. It chairs a working group on two subjects it considers to be of vital importance: the assessment of programmes and the Forum of Jurisdictional Supreme Audit Institutions with General Prosecutors within Intosai.

The Cour is a member of the Global Audit Leadership Forum, an informal body bringing together the main Sais that meets once a year.

The Cour is also a member of the Contact Committee bringing together the chairs of the Sais of European Union Member states and the European Financial Court.

The relationship between the French financial courts (Cour des comptes + Regional and Territorial Chambers of Accounts RTCAs)  and their French-speaking counterparts is of particular interest. The First President is secretary general of the network of Frenchspeaking audit institutions. These have their own association, the Association of supreme Audit institutions using French as their working language (Aisccuf).

Within Eurorai (the European Organisation of Regional External Public Finance Audit Institutions), a cooperation project among public sector audit institutions in Europe which provides an exchange of experiences and enables to make progress in the common field of regional and local public sector financial control in order to guarantee a better use of public finances, RTCAs are regularly participating at meetings, conferences, seminars, joint publications, surveys, exchange of professionals (among others).

Additionally, magistrates of RTCAs are taking part into external auditing work of international organisations, coordinated by the Department of International Relations, External Audits and the Francophonie (DRIAEF) (For more information regarding external auditing work, please refer to « External audit ») as well as institutional twinning overseas.

Examples of ongoing twinning projects :