SAIs of the “courts of audit” type have, as one of the results of their audit mission, juridical functions, primarily with respect to financial irregularities, as well as the audit responsibilities found in other SAIs. These are collegiate bodies, typically incorporating judges and at times following court procedures. They are headed by a “President” or “First president” and may have an independent Prosecutor General who can participate to the quality control process. Central direction and management of the court is focused on consensus on important issues like strategy, programme planning and publications, as well.
