The Kiribati Audit Office (KAO) is the Supreme Audit Institution of the Republic of Kiribati. We are an independent state organisation responsible for auditing public accounts across government ministries, state-owned enterprises, local government councils and development projects. Our work helps ensure that public resources are managed effectively and accountably for the benefit of the people of Kiribati.
Established in 1979, the Kiribati Audit Office has served the people of Kiribati for over four decades, promoting accountability, transparency and good governance across the public sector.
Our Mandate
The Kiribati Audit Office derives its mandate from the Kiribati Constitution and the Kiribati Audit Act 2017.
Legal Basis
The Kiribati Audit Office derives its authority from the Kiribati Constitution and the Kiribati Audit Act 2017, which provide the legal framework for the Office to carry out its public audit responsibilities.
Independence
The Auditor-General is appointed by the Head of State and performs the statutory functions of the Office independently of the Executive Government.
Constitutional Responsibility
Under Section 114 of the Constitution, the Auditor-General is responsible for auditing public accounts, including those of:
- Government ministries and departments
- State-owned enterprises (SOEs)
- Local government councils (Island Councils)
- Development projects
- Special audits
Audit Standards
Our audit work is conducted in accordance with applicable international auditing standards and professional practices, helping ensure that our work is independent, reliable and of a high professional quality.
Accountability to Parliament
The Office reports its audit findings to Parliament, supporting parliamentary oversight and helping strengthen accountability for the management and use of public resources.
Audit for Impact, Empowered by Partnership
Legal Documents
Learn more about the constitutional and legislative framework that establishes the mandate, responsibilities and independence of the Kiribati Audit Office. View Legal Documents →
Explore More About Us
Learn more about the people, structure and history behind the Kiribati Audit Office.