The Cour des Comptes is France's supreme audit institution, under French law an administrative court. As such, it is independent from the legislative and executive branches of the French Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending. The Court thus combines functions of a court of exchequer, comptroller general's office, and auditor general's office in common-law countries. It is also a Grand Corps of the French State and mainly recruits among the best-ranked students graduating from the Ecole nationale d'administration.

The École nationale d'administration was a French grande école, created in 1945 by President Charles de Gaulle and principal author of the 1958 Constitution Michel Debré, to democratise access to the senior civil service. It was abolished on 31 December 2021 and replaced by the Institut national du service public (INSP).