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Presentation

COUR DES COMPTES

Financial courts have international cooperation sustained activity in the various networks of supreme audit institutions. The Cour des comptes and Regional and Territorial Chambers of Accounts (RTCAs) help strengthen the capabilities of many recent supreme audit institutions through a wealth of bilateral and multilateral cooperation efforts. These come in response to ever-increasing, pressing demands from the SAIs themselves, as well as from financial backers in the field of public finance such as the World Bank. In addition, the financial courts have a teaching role for the most active Sais worldwide: the specific characteristic of the French organisation and the diversity of its remit entail regular efforts to provide explanations, thus ensuring better understanding of bodies’ respective ways of doing things.

Bilateral cooperation
Multilateral cooperation

Bilateral cooperation

Bilateral cooperation of the financial courts with partner institutions takes many different forms. The Cour des comptes undertakes twinning links: these may be long-term (Tunisia or Algeria) or short-term (Morocco), under the aegis of the European Union. In addition, it has concluded cooperation agreements with certain Sais. Regional and Territorial Chambers of Accounts may also conclude agreements with other regional bodies. Lastly, the Cour is actively involved in a “peer audit” initiative. In 2012, it hosted Finnish and Portuguese auditors and in 2013, it plans to take part in an audit of the European Court of Accounts.

Multilateral cooperation

Multilateral cooperation takes different forms : cooperation within working groups of international as for instance 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 Cour des comptes is also member of the Global Audit Leadership Forum, an informal body bringing together the main Sais that meet once a year and of the Contact Committee bringing together the chairs of the Sais of European Union Member states and the European Financial Court.