International Organization of Supreme Audit Institutions

Target entity: International Organization of Supreme Audit Institutions
Context triple: [Comptroller and Auditor General of India, membership, International Organization of Supreme Audit Institutions]

• A. European Court of Auditors
  The European Court of Auditors is the European Union’s external audit institution responsible for checking that EU funds are collected and used correctly and helping improve EU financial management.
• B. Council of the Inspectors General on Integrity and Efficiency
  The Council of the Inspectors General on Integrity and Efficiency is an independent U.S. government entity that coordinates and supports federal inspectors general in promoting integrity, efficiency, and accountability across federal agencies.
• C. OECD Internal Audit
  OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
• D. Office of Internal Oversight Services
  The Office of Internal Oversight Services is the United Nations’ internal watchdog body responsible for auditing, investigation, inspection, and evaluation to promote accountability and efficiency within the organization.
• E. Commission on Audit
  The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: International Organization of Supreme Audit Institutions
Target entity description: The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.

• A. European Court of Auditors
  The European Court of Auditors is the European Union’s external audit institution responsible for checking that EU funds are collected and used correctly and helping improve EU financial management.
• B. Council of the Inspectors General on Integrity and Efficiency
  The Council of the Inspectors General on Integrity and Efficiency is an independent U.S. government entity that coordinates and supports federal inspectors general in promoting integrity, efficiency, and accountability across federal agencies.
• C. OECD Internal Audit
  OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
• D. Office of Internal Oversight Services
  The Office of Internal Oversight Services is the United Nations’ internal watchdog body responsible for auditing, investigation, inspection, and evaluation to promote accountability and efficiency within the organization.
• E. Commission on Audit
  The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.
• F. None of above. chosen