The Court of Auditors is an independent institution responsible for overseeing the financial management of public funds in a country. Its primary role is to audit government accounts, ensuring that public spending is transparent, efficient, and in compliance with laws and regulations. This helps to promote accountability and good governance. In many countries, the Court of Auditors reports its findings to the legislature, providing insights into how taxpayer money is used. By evaluating financial operations, it aims to improve public sector performance and safeguard the interests of citizens, contributing to better fiscal management and policy-making.