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