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Special Audits and Investigations


Special Audits and Investigations are “special purpose” audits, examples of which include environmental audits, information technology audits and procurement audits. Fraud and forensic investigations also fall under this heading. As with the performance audit, these audits, and the subsequent reporting by the Auditor General, respond to specific requests, normally from the County Assembly.


Upstream: Budget Estimates and Appropriation, Revised Budget Estimates and Appropriation, Annual Financial Statement, Annual Progress Report, Other Relevant Documentation

Downstream: Legislative Oversight


Special audits and investigations are subject-specific exercises which may range from technical audits (environment, procurement and information technology) to more narrowly focused transaction-level forensic audits and fraud investigations. In some cases, these may be multi-agency efforts involving the Auditor-General and other regulatory, investigatory or prosecutorial agencies. As with other audits, a four-phase process is typically applied. Planning (phase 1) involves a review and clarification of the assignment objective and design, followed by communication, scheduling and entry meeting with the auditee (County Government). Technical preparations to set out the audit objective, criteria, scope and strategy are part of this phase. Execution (phase 2) involves the conduct of audit and investigation procedures and obtaining and evaluating evidence to support any findings, observations and recommendations. Auditee’s may provide responses prior to formal reporting (phase 3) of findings, observations and/or recommendations for action which are then submitted to the County Assembly (and Senate). Feedback (phase 4) involves review and deliberation of the report by the County Assembly (and Senate), with responses and clarifications provided by the County Executive. This is also the Legislative Oversight phase, during which conclusions will be documented for subsequent follow-up the Auditor-General. At this stage, the findings of the special audit/investigation may be availed to the public.

For a more detailed descriprion, follow this link : Special Audits and Investigations - step by step



Laws and Regulations

Public Audit Act 2015

Public Finance Management Act, No 18 of 2012