Audit

Cour des Comptes du Burkina Faso

Cour des Comptes

69/100

Summary

Burkina Faso's Cour des Comptes was established as a standalone institution under Loi n°007-2009/AN of 14 April 2009, separating it from the Conseil d'État. It audits state finances and public entities and certifies public accounts. As a member of INTOSAI and AFROSAI-E, it follows international audit standards.

Independence Scorecard

Independence Score: 69/100 (good)
69/100
Limited
Methodology v0.1
AppointmentExecutive appointment
Term length10 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Loi n°007-2009/AN portant organisation et fonctionnement de la Cour des Comptes
Citation
Loi n°007-2009/AN du 14 avril 2009
Full text
Full text of law →

Jurisdiction scope

Supreme audit institution for Burkina Faso; audits the state budget, public accounts, and all bodies receiving public funds; reports to the National Assembly.

Secondary Sources