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About Us

Welcome to The Office of the Auditor-General

Who We Are

We are an Independent Office established under Article 229 of the Constitution of Kenya.

Our Headquarter is in Nairobi with 15 Regional Offices established in different parts of Kenya. We are part of the global and regional public sector auditing community, subscribing to International Organization of Supreme Audit Institutions (INTOSAI) and African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E).

These institutions contribute to professionalization of public sector auditing, for the public good.

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What We Do

The Auditor-General (AG) is mandated to audit and report on the use and management of public resources by public entities.

Article 229(6) of the Constitution requires the Auditor-General to confirm whether public money has been applied lawfully and in an effective way. This is a broad responsibility that requires the Auditor-General to go beyond accounts certification and compliance.

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Financial Audits

The Auditor-General is mandated to audit and report on the use and management of public resources by public entities. We audit and report on the accounts of the following:

  • National & County Governement
  • Commissions & Independent Offices
  • Funds & Authorities
  • Parliament & County Assemblies
  • Public Funded Political Parties
  • The Judiciary
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Compliance Audits

Article 229(6) of the Constitution requires the Auditor-General to confirm whether public money has been applied lawfully and in an effective way. Compliance audit deals with the degree to which the entity follows:

  • Rules
  • Laws and regulation
  • Policies
  • Established Codes or
  • Agreed upon Terms and Conditions
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Performance Audits

Performance auditing is defined as an independent and objective examination of government undertakings, systems, programmes or organisations, with regard to one or more of the three aspects of:

  • Economy
  • Effectiveness
  • Efficiency
  • Equity
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Special Audits

These are audits initiated by Parliament and relevant committees such as Public Accounts Committee and Pubic Investment Committee. Special audit involves detailed examination of issues related to:

  • Serious allegation of fraud
  • Corruption
  • Wastage
  • Misappropriation of assets
  • Mismanagement of public resources,
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