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Comptroller and Auditor General of Ireland : ウィキペディア英語版
Comptroller and Auditor General of Ireland

The Comptroller and Auditor General (C&AG) ((アイルランド語:An tArd-Reachtaire Cuntas agus Ciste)) is the constitutional officer responsible for public audit in Ireland. The Office of the Comptroller and Auditor General is the public audit body for the Republic of Ireland and is headed by the C&AG.
The Comptroller and Auditor General is ex-officio member of the Standards in Public Office Commission and of the Referendum Commission.
The C&AG is a member of the International Organization of Supreme Audit Institutions.
The current Comptroller and Auditor-General is Seamus McCarthy (since 28 May 2012).〔(【引用サイトリンク】title=Biography of Comptroller and Auditor General )
==Constitutional officer and independence==
The office of Comptroller and Auditor General was established under Article 33 of the Constitution of Ireland. The C&AG is appointed by the President on the nomination of Dáil Éireann. The office has its origins in Article 62 of the Constitution of the Irish Free State of 1922 as implemented by the Comptroller and Auditor-General Act 1923, which provided that the Comptroller and Auditor-General ((アイルランド語:Árd-Scrúdóir)) (as the office was then known) was to be appointed by Dail Eireann. The 1923 Act and the Comptroller and Auditor General (Amendment) Act 1993 are the two principal legislative instruments governing the C&AG. Both the Constitutional and legislative provisions ensure the absolute independence of the C&AG and the Office of the C&AG to operate independently of government. The C&AG makes reports to Dail Eireann on the accounts of bodies falling within its remit, essentially the State or State bodies and certain specified agencies or bodies receiving State funds. The reports are examined in detail by the Dáil Committee of Public Accounts ((アイルランド語:An Coiste um Chuntais Phoiblí)).〔For the terms of reference of the Committee of Public Accounts see Appendix 1 to 〕

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