How do we provide assurance on governance and accountability of public resources?

• Certification of accounts to assure fiscal responsibility

Certification audit responds to the core mandate of certifying accounts at national and county levels and expressing an opinion as to whether or not they are prepared in accordance with the applicable financial reporting framework and/or statutory requirements.

The end product of this exercise is an annual audit report on each entity that is presented to Parliament and the relevant County Assembly.

• Continuous audit presence to assure on managerial accountability

Continuous audit ensures that the office is proactive, preventive and deterrent to fraud & corruption, wastage and abuse of public resources. This requires the auditor to constantly be on the ground to continuously assess the risks brought about by the evolving environment so as to: perform “real time” transactions testing and data analysis that enables timely recommendations; respond instantly to issues of national, county governments and any public concerns that require immediate audit or investigation; optimize use of audit resources while increasing audit activity and improve financial systems and business processes for effective risk management, control and governance.

• Performance audit to assure on service delivery to Kenyans

This is audit work responding directly to the bill of rights and social rights of Kenyans that will be met through development and implementation of programmes such as health, clean and safe water, education, housing and social security.

We respond to the economy, efficiency and effectiveness with which the resources are utilized to deliver services to the public. This Office assesses whether the programmes implemented lead to results, outputs and outcomes that positively transform the lives of citizens.


The products of this audit are performance audit reports which are issued at the end of the audit exercise.