Definicija: Javni organ v državi, ki ne glede na poimenovanje, način ustanovitve ali obliko organiziranosti, po zakonu izvaja najvišjo funkcijo državnega revidiranja.
Definicija: The public body of a State which, however designated, constituted or organised, exercises by virtue of law, the highest public auditing function of that State.
Vir - ustanova: Računsko sodišče Republike Slovenije
Definicija: EUROSAI je ena izmed organizacij, vključenih v INTOSAI. Njen cilj je pospeševanje strokovnega sodelovanja med VRI, izmenjava informacij in strokovnega gradiva, razvoj državnega revidiranja in zagotavljanje poenotenja terminologije na tem področju.
Definicija: EUROSAI is one of the regional groups of the International Organisation of Supreme Audit Institutions (INTOSAI). Its objective is to promote professional co-operation among SAI members, to promote the exchange of information and documentation, to promote the study of public audit, to stimulate the creating of University Professorships in this subject and to ensure the unification of terminology in the field of public audit.
Vir - ustanova: Računsko sodišče Republike Slovenije
Definicija: Mednarodni, neodvisni organ, ki si prizadeva pospeševati izmenjavo mnenj in izkušenj med posameznimi VRI na področju nadzora nad javnimi financami.
Vir - ustanova: Računsko sodišče Republike Slovenije
Definicija: An international and independent body which aims at promoting the exchange of ideas and experience between Supreme Audit Institutions in the sphere of public financial control.
Vir - ustanova: Court of Audit of Republic of Slovenia