Audit institutions are independent organizations responsible for examining and evaluating the financial records and operations of government entities. Their primary goal is to ensure transparency, accountability, and proper use of public resources. These institutions help maintain public trust by providing objective assessments of how taxpayer money is spent. Typically, audit institutions conduct various types of audits, including financial, compliance, and performance audits. They report their findings to legislative bodies, such as parliaments or congresses, which can use this information to make informed decisions. By identifying inefficiencies or irregularities, audit institutions play a crucial role in improving government operations and safeguarding public funds.