He was caught on camera making the remarks to Queen Elizabeth II and Archbishop of Canterbury Justin Welby at an event marking the monarch's 90th birthday last month.
"We've got some leaders of some fantastically corrupt countries coming to Britain," Cameron said, apparently referring to the anti-corruption summit he is hosting on Thursday.
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"Nigeria and Afghanistan, possibly the two most corrupt countries in the world," he said, according to a video clip published by the ITV News channel on Tuesday.
David Cameron tells the Queen Nigeria and Afghanistan are the 'two most corrupt countries in the world' https://t.co/dSGlekHNiC
— ITV News (@itvnews) May 10, 2016
Nigerian President Muhammadu Buhari and Afghanistan's President Ashraf Ghani are both due to attend the summit alongside US Secretary of State John Kerry and the heads of the International Monetary Fund and the World Bank.
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