What is a Financial Audit?
A Financial Audit is an independent examination of financial statements and records to determine whether they are accurate, complete and fairly presented in accordance with applicable laws, standards and accounting requirements.
Financial Reporting
We examine financial statements to assess whether they provide a reliable and fair view of an entity's financial position and activities.
Accuracy & Completeness
Audit work checks whether financial records are complete, properly supported and free from material error or misstatement.
Proper Use of Public Funds
We assess whether public money has been accounted for and used for the purposes for which it was authorised.
Independent Assurance
Our audit opinion provides independent assurance to Parliament, public entities and stakeholders on the reliability of financial reporting.
Why Financial Audit Matters
Financial audits strengthen confidence in public financial management by helping ensure that public resources are properly recorded, reported and accounted for.
Financial Audit Reports
Published Financial Audit Reports are available on our Downloads page. View Audit Reports →
Explore Other Audit Services
Learn more about the other audit services provided by the Kiribati Audit Office.