Audit Process

The Audit Process

Our audit services focus on a more consultative approach that involves meetings with our clients to outline the scope of the audit work, in an engaging process.
The Office starts the engagement through a letter of understanding and an entry meeting, and carries on with the engagements by sharing the audit findings with the organization’s management in an exit meeting.

Afterwards, we issue a management letter to the Accounting Officer of the organization being audited. A draft audit report is prepared and the organization is given a final opportunity to respond to the audit queries or any outstanding issues that have not been addressed properly.
A final audit report is then prepared and signed by the Auditor-General. This report is submitted to Parliament or the relevant County Assembly for discussions and action.

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