SAIs

Supreme Audit Institutions.

Most SAIs undertake evaluations either under the label:

• value for money studies
• performance audit.

These sites contain many useful reports for evaluators. They sometimes have free guides to methods and approaches.

UK statutory audit institutions

• National Audit Office (http://www.nao.gov.uk/)

• Audit Commission (http://www.audit-commission.gov.uk/)

• Audit Scotland (http://www.audit-scotland.gov.uk/)

• Auditor General for Wales (http://www.agw.wales.gov.uk/) / Archwilydd Cyffredinol Cymru (http://www.acc.cymru.gov.uk/dangoseg.htm)

• Northern Ireland Audit Office (http://www.niauditoffice.gov.uk/)

• The Public Audit Forum (http://www.public-audit-forum.gov.uk/index.htm)

UK Government

• Organisational index (http://www.open.gov.uk/index/orgindex.htm)

• Topic index (http://www.open.gov.uk/index/topicindex.htm)

UK Parliaments and Assemblies

• House of Commons Public Accounts Committee (http://www.parliament.uk/commons/selcom/pachome.htm)

• United Kingdom Parliament (http://www.parliament.the-stationery-office.co.uk/pa/)

• Scottish Parliament (http://www.scottish.parliament.uk/)

• National Assembly for Wales (http://www.wales.org.uk/index_e.html) / Cynulliad Cenedlaethol Cymru (http://www.cymru.gov.uk/index_w.html)

International and pan-continental audit bodies

• Asian Organization of Supreme Audit Institutions (ASOSAI) (http://www.jbaudit.admix.go.jp/asosai/index.htm)

• European Court of Auditors (http://www.eca.eu.int/index.htm)

• European Organisation of Supreme Audit Institutions (EUROSAI) (http://www.eurosai.org/)

• International Organization of Supreme Audit Institutions (INTOSAI) (http://www.intosai.org/)

• INTOSAI Standing Committee on Electronic Data Processing (EDP Committee) (http://www.nao.gov.uk/intosai/edp/home.htm)

• INTOSAI Working Group on the Audit of Privatisation (http://www.nao.gov.uk/intosai/wgap/home.htm)

• Organisation of Latin American and Caribbean State Audit Institutions (OLACEFS) (http://www.condor.gob.pe/olacefs/)

• South Pacific Association of Supreme Audit Institutions (SPASAI) (http://www.oag.govt.nz/Spasai/SPASI%20Home%20Page.htm)

Other Supreme and State Audit Institutions

Albania (http://pages.albaniaonline.net/klsh/ - State Supreme Audit Control)

Argentina (http://www.agn.gov.ar/ - Auditoría General de la Nación)

Australia (http://www.anao.gov.au/ - National Audit Office)

• Australian Capital Territories (http://www.audit.act.gov.au/ - Auditor-General's Office)

• New South Wales (http://www.audit.nsw.gov.au/ - Audit Office)

• Northern Territory (http://www.nt.gov.au/ago/ - Auditor-General's Office)

• Queensland (http://www.qao.qld.gov.au/ - Audit Office)

• South Australia (http://www.audit.sa.gov.au/home.html - Auditor-General's Department)

• Tasmania (http://www.audit.tas.gov.au/ - Audit Office)

• Victoria (http://www.audit.vic.gov.au/ - Auditor General's Office)

• Western Australia (http://www.audit.wa.gov.au/ - Auditor General)

Austria (http://www.intosai.org/3_RHefgs.html - Rechnungshof)

Belgium (http://www.courdescomptes.be/fra/fr_general.html

• - Cour des Comptes / http://www.courdescomptes.be/ned/fr_general.html - Rekenhof)

Bermuda (http://www.oagbermuda.gov.bm/ - Office of the Auditor General)

Bolivia (http://www.cgr.gov.bo/ - Contraloría General de la República)

Brazil (http://www.tcu.gov.br/ - Tribunal de Contas da União)

• Bahia, State of (http://www.tce.ba.gov.br/index.html - Tribunal de Contas)

• Espírito Santo, State of (http://www.tce.es.gov.br/ - Tribunal de Contas)

• Maranhão, State of (http://www.tce.ma.gov.br/ - Tribunal de Contas)

• Mato Grosso, State of (http://www.tce.mt.gov.br/ - Tribunal de Contas)

• Minas Gerais, State of (http://www.tce.mg.gov.br/index800.htm - Tribunal de Contas)

• Paraíba, State of (http://www.tce.pb.gov.br/ - Tribunal de Contas)

• Paraná, State of (http://www.tce.pr.gov.br/ - Tribunal de Contas)

• Piauí, State of (http://www.tce.pi.gov.br/ - Tribunal de Contas)

• Rio Grande do Norte, State of (http://www.tce.rn.gov.br/ - Tribunal de Contas)

• Rio Grande do Sul, State of (http://www.tce.rs.gov.br/ - Tribunal de Contas)

• Rodônia, State of (http://www.tce.ro.gov.br/principal.htm - Tribunal de Contas)

• Santa Catarina, State of (http://www.tce.sc.gov.br/index.htm - Tribunal de Contas)

• Sao Pãulo, State of (http://www.tce.sp.gov.br/ - Tribunal de Contas)

• Sergipe, State of (http://www.tce.se.gov.br/ - Tribunal de Contas)

Brunei Darussalam (http://www.audit.gov.bn/ - Audit Department)

Canada (http://www.oag-bvg.gc.ca/domino/oag-bvg.nsf/html/menue.html

• Office of the Auditor General / http://www.oag-bvg.gc.ca/domino/oag-bvg.nsf/html/menuf.html - Bureau du vérificateur général)

• Alberta (http://www.oag.ab.ca/ - Auditor General)

• British Columbia (http://bcauditor.com/AuditorGeneral.htm - Office of the Auditor General)

• New Brunswick (http://www.gov.nb.ca/ooc/index.htm -

• Office of the Comptroller / http://www.gov.nb.ca/ooc/indexf.htm -

• Bureau du contrôleur; http://www.gov.nb.ca/audgen/index.htm -

• Office of the Auditor General / http://www.gov.nb.ca/audgen/indexf.htm - Bureau du vérificateur général)

• Newfoundland and Labrador (http://www.gov.nf.ca/ag/ - Office of the Auditor General)

• Nova Scotia (http://198.166.215.5/legi/audg/ - Auditor General)

• Ontario (http://www.gov.on.ca/opa/en/ieng98.html - Office of the Provincial Auditor)

• Prince Edward Island (http://www2.gov.pe.ca/ag/index.asp - Auditor General)

• Québec (http://www.vgq.gouv.qc.ca/ - Le Vérificateur général / http://www.vgq.gouv.qc.ca/english.htm - Auditor General)

• Saskatchewan (http://www.auditor.sk.ca/ - Office of the Provincial Auditor)

Colombia (http://www.contraloriagen.gov.co/ - Contraloría General de la República)

Costa Rica (http://www.cgr.go.cr/ - Contraloría General de la República)

Croatia (http://www.revizija.hr/ - Drzavni ured za reviziiu)

Denmark (http://www.ftrr.dk/ - Rigsrevisionen)

Estonia (http://www.sao.ee/ - Riigikontroll)

Finland (http://www.vtv.fi/vtv/index.nsf - Statens Revisionsverk)

France (http://www.ccomptes.fr/ - Cour des Comptes)

Germany (http://www.bundesrechnungshof.de/ - Bundesrechnungshof)

Hong Kong, Special Administrative Region of (http://www.info.gov.hk/aud/ - Audit Commission)

Hungary (http://www.asz.gov.hu/ASZ/www.nsf/frame?openForm - Állami Számvevöszék)

Iceland (http://www.rikisend.althingi.is/ - Ríkisendurskoðun)

India (http://cagindia.org/ - Comptroller and Auditor General)

Indonesia, Republic of (http://www.bpk.go.id/ - Audit Board)

Ireland, Republic of (http://www.irlgov.ie/audgen/default.htm - Office of the Comptroller and Auditor General)

Israel (http://www.mevaker.gov.il/ - State Comptroller and Ombudsman)

Italy (http://www.corteconti.it/ - Corte dei conti)

Japan (http://www.jbaudit.admix.go.jp/ - Board of Audit)

Jordan, Hashemite Kingdom of (http://www.audit-bureau.gov.jo/ - Audit Bureau)

Kenya (http://kenyaweb.com/kenyagov/excheque/index.html -

• Exchequer and Audits Department / http://kenyaweb.com/kenyagov/auditor/index.html -

• Auditor-General (Corporations) Department)

Korea, Republic of (http://www.bai.go.kr/ - Board of Audit and Inspection)

Latvia (http://www.lrvk.gov.lv/ - Valsts kontrole)

Lebanon (http://www.coa.gov.lb/english.html - Court of Audit)

Liechtenstein (http://www.firstlink.li/regierung/stab_finanzen.htm - Stabsstelle Finanzen / Finanzkontrolle)

Lithuania (http://www.vkontrole.lt/ - Valstybës Kontrolë)

Malaysia (http://auditwts.audit.gov.my/audit/homepage.nsf/?Open - National Audit Department)

Netherlands (http://www.rekenkamer.nl/ - Algeme Rekenkamer)

New Zealand (http://www.oag.govt.nz/ - Office of the Controller and Auditor-General)

• Northern Mariana Islands, USA Commonwealth Territory of (http://www.opacnmi.com/ - Office of the Public Auditor)

Norway (http://www.riksrevisjonen.no/ - Riksrevisjonen)

Oman, Sultanate of (http://www.sgsa.com/ - Secretariat General for State Audit)

Pakistan (http://www.pakaudit.com/index.html - Auditor-General's Department)

Panama (http://www.contraloria.gob.pa/ - Contraloría General de la República)

Peru (http://ekeko.rcp.net.pe/CONTRALORIA/ - Contraloria General de la Republica)

Poland (http://www.nik.gov.pl/ - Najwyzsza Izba Kontroli)

Portugal (http://194.65.143.155/ - Tribunal de Contas)

Puerto Rico (http://www.ocpr.gov.pr/ - Oficina del Contralor)

Saudi Arabia, Kingdom of (http://www.gab.gov.sa/ - General Auditing Bureau)

Singapore (http://ferrari.nmi.net.sg/sgdi/owa/pub_directory.ministrylst?agency_id=0000000178 - Auditor-General's Office)

South Africa (http://www.agsa.co.za/ - Office of the Auditor-General)

Spain (http://www.tcu.es/ - Tribunal Superior de Cuentas)

Suriname (http://www.parbo.com/information/reken/pubindex.html - Rekenkamer)

Sweden (http://www.rrv.se/ - Riksrevisionsverket)

Switzerland (http://www.efk.admin.ch/englisch/index.htm -

• Federal Audit Office / http://www.efk.admin.ch/franzoesisch/index.htm -

• Contrôle Fédéral des Finances / http://www.efk.admin.ch/index.html -

• Eidgenössische Finanzkontrolle / http://www.efk.admin.ch/italienisch/index.htm - Controllo Federale della Finanze)

Thailand, Kingdom of (http://www.oag.go.th/ - Office of the State Audit of Thailand)

United Arab Emirates (http://www.saiuae.gov.ae/ - State Audit Institution)

United Kingdom (http://www.nao.gov.uk/ - National Audit Office)

• England & Wales (http://www.audit-commission.gov.uk/ - Audit Commission for Local Authorities)

• Northern Ireland (http://www.niauditoffice.gov.uk/ - Audit Office)

• Scotland (http://www.audit-scotland.gov.uk/ - Audit Scotland)

• Wales / Cymru (http://www.agw.wales.gov.uk/ - Auditor General for Wales / http://www.acc.cymru.gov.uk/dangoseg.htm - Archwilydd Cyffredinol Cymru)

United States of America (http://www.gao.gov/ - General Accounting Office)

• Alabama, State of (http://www.agencies.state.al.us/auditor/ - State Auditor's Office)

• Alaska, State of (http://www.legis.state.ak.us/legaud/web/default.htm - Division of Legislative Audit)

• Arizona, State of (http://www.auditorgen.state.az.us/ - Office of the Auditor General)

• Arkansas, State of (http://www.state.ar.us/auditor/auditor.html - Auditor of State / http://www.arkleg.state.ar.us/legaudit/default.asp - Division of Legislative Audit)

• California, State of (http://www.bsa.ca.gov/bsa/since93.html - State Auditor Bureau of State Audits / http://www.sco.ca.gov/ - State Controller's Office)

• Colorado, State of (http://www.state.co.us/gov_dir/audit_dir/audit.html - Office of the State Auditor)

• Connecticut, State of (http://www.state.ct.us/apa/ - Auditors of Public Accounts)

• Delaware, State of (http://www.state.de.us/auditor/audits.htm - Office of Auditor of Accounts)

• Florida, State of (http://www.state.fl.us/audgen/ - Auditor General)

• Georgia, State of (http://www2.state.ga.us/Departments/AUDIT/index.html - Department of Audits and Accounts)

• Hawaii, State of (http://www.hawaii.gov/hinc/dags/dags.html - Department of Accounting and General Services)

• Idaho, State of (http://www.sco.state.id.us/web/scoweb.nsf/pages/index.htm - State Controller's Office / http://www2.state.id.us/legislat/audit.html - Legislative Financial Audits / http://www2.state.id.us/ope/home.htm - Office of Performance Evaluations)

• Illinois, State of (http://www.state.il.us/auditor/audhome.htm - Auditor General)

• Indiana, State of (http://www.ai.org/auditor/index.html - Auditor of State / http://www.ai.org/sboa/index.html - Board of Accounts)

• Iowa, State of (http://www.state.ia.us/government/auditor/index.html - Auditor of State / http://www.state.ia.us/government/drf/index.html - Department of Revenue and Finance)

• Kansas, State of (http://skyways.lib.ks.us/kansas/ksleg/PAUD/homepage.html - Legislative Post Audit Committee)

• Kentucky, State of (http://www.kyauditor.net/Public/Home.asp - Auditor of Public Accounts)

• Louisiana, State of (http://www.lla.state.la.us/ - Legislative Auditor)

• Maine, State of (http://www.state.me.us/audit/ - Department of Audit / http://janus.state.me.us/bac/BAC_Home_Page/cover3.htm - Bureau of Accounts and Control)

• Maryland, State of (http://www.ola.state.md.us/ - Office of Legislative Audits / http://www.comp.state.md.us/ - Office of the Comptroller of the Treasury)

• Massachusetts, Commonwealth of (http://www.magnet.state.ma.us/sao/auditor.htm - Auditor's Office)

• Michigan, State of (http://www.state.mi.us/audgen/ - Office of the Auditor General)

• Minnesota, State of (http://www.auditor.leg.state.mn.us/ - Office of the Legislative Auditor / http://156.98.219.248/ - State Auditor's Office)

• Mississippi, State of (http://www.osa.state.ms.us/ - Office of the State Auditor)

• Missouri, State of (http://www.auditor.state.mo.us/ - Office of the State Auditor)

• Montana, State of (http://leg.state.mt.us/audit/index.htm - Legislative Audit Division)

• Nebraska, State of (http://www.nol.org/home/auditor/index.html - State Auditor's Office)

• Nevada, State of (http://www.leg.state.nv.us/lcb/audit/audit.htm - Legislative Counsel Bureau - Audit Division)

• New Hampshire, State of (http://www.state.nh.us/lba/ - Office of Legislative Budget Assistant - Audit Division)

• New Jersey, State of (http://www.njleg.state.nj.us/html/olsaudit.htm - Office of the State Auditor)

• New Mexico, State of (http://www.saonm.org/ - Office of the State Auditor)

• New York, State of (http://www.osc.state.ny.us/ - Office of the State Comptroller)

• North Carolina, State of (http://www.osa.state.nc.us/ - Office of the State Auditor / http://www.osc.state.nc.us/ - Office of the State Controller)

• North Dakota, State of (http://www.state.nd.us/auditor/ - Office of the State Auditor)

• Ohio, State of (http://www.auditor.state.oh.us/ - Auditor of State)

• Oklahoma, State of (http://www.state.ok.us/~auditor/ - Office of the State Auditor and Inspector / http://www.state.ok.us/osfdocs/comptrol.html - State Comptroller)

• Oregon, State of (http://www.sos.state.or.us/audits/audithp.htm - Secretary of State Audits Division / http://scd.das.state.or.us/scd.htm - State Controller's Division)

• Pennsylvania, State of (http://www.auditorgen.state.pa.us/ - Department of the Auditor General)

• Rhode Island, State of (http://www.state.ri.us/manual/data/queries/stdept_.idc?id=1 - Auditor General)

• South Carolina, State of (http://www.state.sc.us/sclac/ - Legislative Audit Council / http://www.osa.state.sc.us/ - Office of the State Auditor)

• South Dakota, State of (http://www.state.sd.us/state/legis/audit/audit.htm - Office of the Auditor General of Legislative Audit / http://www.state.sd.us/state/executive/auditor/auditor.htm - Office of the State Auditor)

• Tennessee, State of (http://www.comptroller.state.tn.us/ - Comptroller of the Treasury)

• Texas, State of (http://www.sao.state.tx.us/ - State Auditor's Office)

• Utah, State of (http://www.le.state.ut.us/audit/lag.htm - Office of the Legislative Auditor General / http://www.sao.state.ut.us/ - State Auditor's Office)

• Vermont, State of (http://www.state.vt.us/sao/ - Office of the State Auditor)

• Virginia, State of (http://www.apa.state.va.us/ - Auditor of Public Accounts / http://jlarc.state.va.us/ - Joint Legislative Audit and Review Commission)

• Washington, State of (http://www.sao.wa.gov/ - State Auditor's Office / http://jlarc.leg.wa.gov/default.htm - Joint Legislative Audit and Review Committee)

• West Virginia, State of (http://www.legis.state.wv.us/Joint/perd/perd1.html - Legislative Auditor's Office / http://www.wvauditor.com/ - State Auditor's Office)

• Wisconsin, State of (http://www.legis.state.wi.us/lab/ - Legislative Audit Bureau)

• Wyoming, State of (http://sao.state.wy.us/index.htm - State Auditor's Office / http://audit.state.wy.us/ - Department of Audit)

Uruguay (http://www.tcr.gub.uy/ - Tribunal de Cuentas de la República)

Venezuela (http://www.cgr.gov.ve/ - Contraloría General de la República)

Virgin Islands, United States Territory of (http://www.usvi.org/audit/index.html - Bureau of Audit and Control)

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