Our Audit Services
The Kiribati Audit Office (KAO) provides independent and professional audit services that support accountability, transparency and the responsible management of public resources.
Our work covers financial reporting, public-sector performance, compliance, information technology and environmental responsibilities, providing Parliament and stakeholders with independent assurance and insights for improvement.
Financial Audit
Provides independent assurance on the accuracy, completeness and reliability of public-sector financial statements and records, helping ensure that public funds are properly accounted for and reported.
Performance Audit
Examines whether public programmes, activities and services are managed economically, efficiently and effectively, helping identify opportunities to improve performance and achieve better public outcomes.
Compliance Audit
Assesses whether public entities, activities and transactions comply with applicable laws, regulations, policies, procedures and other public-sector requirements.
IT Audit
Examines information systems, cybersecurity and technology controls, while providing specialised technical audit support where digital systems are relevant to Financial, Performance and Compliance Audits.
Environmental Audit
Examines environmental responsibilities, risks, resource management and sustainability through dedicated audit work or as part of Performance, Compliance and Financial Audits.
A Broader Approach to Public Audit
Our audit services are interconnected. Depending on the subject and objectives of an audit, different audit disciplines may be used together to provide a more complete understanding of how public funds, programmes, systems and resources are being managed.
Audit for Better Public Outcomes
Through independent audit, clear reporting and practical recommendations, KAO supports Parliament, public entities and stakeholders in strengthening accountability, improving performance and promoting responsible stewardship of public resources.
Audit for Impact, Empowered by Partnership.
Audit Reports
Published audit reports from across our audit services are available through the Downloads page. View Audit Reports →