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Peer review of the French Cour des comptes by its UK counterpart


The UK National Audit Office (NAO) undertook a peer review of the French 'Cour des comptes' from September to December 2020, to follow-up on a request by its First President Pierre Moscovici.

The NAO's review was requested on various specific areas - such as the Cour's role in advising the institutions and bodies it audit, the evaluation of public policy or its relationships with citizens - in order to inform the Cour's new five-year strategy, JF2025.

The NAO concluded that the Cour des comptes' international reputation as a respected Supreme Audit Institution is well-deserved and that it is seen by its stakeholders as independent and trustworthy. The NAO also offered several recommendations on the programming of work, audit approaches and engagement of stakeholders, which were taken into account for the JF2025 strategy.