The Office of the Comptroller General of the Defence is a department of the Ministry of Defence of Spain that exercises the internal audit of the economic and financial management of the Ministry and of the public agencies dependent on it. Likewise, it is responsible for acting as the military notary in the form and conditions established by the laws and for advising in matters of its competence to the superior and directive departments of the Ministry. The Office is integrated in the Undersecretariat of Defence but it reports to the Comptroller General of the State.

The Ministry of Defence (MINISDEF) is the department of the Government of Spain responsible for planning, developing and carrying out the general guidelines of the Government about the defence policy and the managing of the military administration. It is the administrative and executive body of the Spanish Armed Forces.