Office of the Auditor-General

What Office of the Auditor-General does

The Office of the Auditor-General (Kenya) is a constitutional office of the Government of Kenya established under Article 229 of the Constitution of Kenya 2010. It serves as Kenya's Supreme Audit Institution, providing constitutionally mandated audit services to National and County Governments, Commissions and Independent Offices, Funds and Authorities, the Judiciary, Parliament and the 47 County Assemblies, and Public Funded Political Parties. Its mandate spans financial audits, performance audits, compliance audits, special audits and forensic audits, and it issues multiple annual product lines including Financial Audit Reports, Performance Audit Reports, Special Audit Reports, Annual Corporate Reports, and a Kiswahili-language audit report for grassroots accessibility.

Its core technology footprint centers on an ISO/IEC 27001:2022 certified Information Security Management System, awarded by the Kenya Bureau of Standards in April 2025, providing a structured framework for securing sensitive audit and financial records. Outputs are distributed via a dedicated stakeholder website, social media channels, direct reports to Parliament and County Assemblies, journalist training programs, and regional AFROSAI-E workshops. The office is affiliated with INTOSAI, AFROSAI, AFROSAI-E, IFPP/ISSAI standards and PFMRS.

The business model is non-commercial: the office is funded through the national exchequer as part of government appropriations and provides audit services at no direct charge to audited entities. Go-to-market is therefore a direct, mandate-driven engagement model with feedback sessions, stakeholder forums and consultative meetings with Parliamentary Committees, supplemented by regional technical assistance programs (e.g., the MoU with the National Audit Office of The Gambia) and coordinated cross-border audits on illicit financial flows.

Name

Office of the Auditor-General

Legal name

Office of the Auditor-General, Kenya

Website

https://oagkenya.go.ke

Company type

Public

Operating status

Operating

Headcount range

1,001–5,000 employees

Short description

The Office of the Auditor-General (Kenya) is a constitutional Supreme Audit Institution established under Article 229 of Kenya's Constitution, providing mandated financial, performance and special audits to National and County Governments, the Judiciary, Parliament, commissions, funds and publicly funded political parties.

Ownership category

akta.pro rank

Product category

Public Sector Audit Services

NAICS

Public Finance Activities (921130), Executive Offices (92111)

SIC

Finance Services (6199)

akta.pro primary industry

Financial Risk, Controls & Audit (Public Sector) (BPAIAEAH)

Keywords

• Public sector auditing
• Financial audit reports
• Performance audit services
• Supreme audit institution
• Government compliance audits

Headquarters

HQ city

Nairobi

HQ country

Kenya

HQ region

Africa

Offices2 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Marketing or Sales

Revenue model

1. Constitutionally Mandated Audit Services: The Office of the Auditor-General operates as a constitutional body providing audit services to public sector entities. The office is funded through the national exchequer as part of government appropriations. Its mandate encompasses financial audits, performance audits, and special audits of public resources.

Go-to-market motion1 record

Distribution channels1 record

Marketing channels6 records

Core offering

The Office of the Auditor-General is the constitutional Supreme Audit Institution of Kenya, established under Article 229 of the Constitution of Kenya 2010. It conducts financial audits, performance audits, compliance audits, forensic audits, and special audits of National and County Governments, the Judiciary, Parliament, Constitutional Commissions, Funds and Authorities, and Public Funded Political Parties. Audit reports are submitted to Parliament and County Assemblies and published publicly to enhance accountability and transparency in the use of public resources.

Product overview

The Office of the Auditor-General is a constitutional body providing public sector audit services in Kenya. The organization offers a unified portfolio of audit products including Financial Audit Reports, Performance Audit Reports, Special Audit Reports, and Annual Corporate Reports. Services span multiple audit types (financial, performance, forensic, compliance) delivered to diverse clients including National and County Governments, the Judiciary, Parliament, Commissions, and Public Funded Political Parties. The office also produces specialized products like the Kiswahili Audit Report for enhanced public accessibility.

Differentiator

Problem solved

Functional benefit

Products and services

• Financial Audit Reports Audit reports examining the financial statements and accounts of public entities to ensure lawful and effective use of public resources; produced for National and County Governments and submitted to Parliament and County Assemblies.
• Performance Audit Reports Audit reports evaluating the efficiency, effectiveness, and economy of public sector operations and programmes across government entities.
• Special Audit Reports Specialized audit reports addressing specific concerns or investigations as required by Parliament or other authorities, including special audits on topics such as the management of unclaimed financial assets by UFAA.
• Annual Corporate Report Annual report documenting the Office of the Auditor-General's activities, performance, strategic achievements and financial statements, published for stakeholders and the public.
• Audit Process Services Comprehensive audit services including financial audits, performance audits, and forensic audits provided to National and County Governments, Commissions, Independent Offices, Funds and Authorities, the Judiciary, Parliament and County Assemblies, and Public Funded Political Parties.

Quantifiable outcome

• Trained over 500 journalists on audit process, achieving 83% accuracy in media reporting on audit matters
• +2 more outcomes

Named customers7 records

Segments5 records

Ideal customer profiles6 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature1 record

Partnerships

Twelve partnerships are on record, tiered flagship, core and major.

• 12 African Supreme Audit Institutions under AFROSAIflagshipStrategic or Co-development Partner · 1 April 2025Coordinated regional audit on Illicit Financial Flows involving 12 SAIs: Botswana, Burkina Faso, Cameroon, Comoros, The Gambia, Gabon, Guinea, Kenya, Senegal, Tanzania, Uganda, and Zambia. The audit report recommends that African governments improve legal frameworks to enhance transparency and policy coherence to curb IFFs.
• Kenya Bureau of Standards (KEBS)coreOthers · 1 April 2025Awarded OAG Kenya the ISO/IEC 27001:2022 certification for Information Security Management System. KEBS conducts annual evaluations and provides ongoing technical guidance.
• Netherlands Court of AuditmajorStrategic or Co-development Partner · 1 September 2024Collaborative partner in Anti-Money Laundering workshop and coordinated audit. The Netherlands Court of Audit partnered with AFROSAI-E and GIZ on the AML audit initiative.
• GIZ (German International Cooperation Agency)majorStrategic or Co-development Partner · 1 September 2024Partner in Anti-Money Laundering audit project and coordinated audit on Illicit Financial Flows. GIZ supports through the Good Financial Governance in Africa Programme.
• SAIs of Sierra Leone, Uganda, and ZambiamajorStrategic or Co-development Partner · 1 September 2024Participating SAIs in the AFROSAI-E Regional Project on Anti-Money Laundering audit, with collaborative agreement signed for audit scheduled September 2024 to April 2025.
• National Audit Office of The GambiaflagshipStrategic or Co-development Partner · 1 January 2024The Office of the Auditor-General signed an MoU with the National Audit Office of The Gambia to provide technical support on financial audit. The objective is to strengthen NAO's professional capacity in public sector auditing. Kenya's Auditor-General and her Gambian counterpart Modou Ceesay signed the MoU. OAG Kenya had previously provided support in Communication and Stakeholder Management under the IDI Accelerated Peer Support Programme.
• INTOSAI Development Initiative (IDI)coreStrategic or Co-development Partner · 1 October 2021IDI supported OAG Kenya in implementing the SAI-PMF assessment tool through trainings, self-assessment process, and report finalization. The SAI-PMF self-assessment is conducted every five years.
• INTOSAI (International Organisation of Supreme Audit Institutions)coreStrategic or Co-development PartnerINTOSAI is the global umbrella body for Supreme Audit Institutions. The Office of the Auditor-General participates in INTOSAI initiatives including the Development Initiative (IDI) Leadership Development Programme and Capacity Building Committee activities.
• AFROSAI (African Organization of Supreme Audit Institutions)coreStrategic or Co-development PartnerThe Auditor-General serves as First Vice Chair of AFROSAI and Kenya will host the 17th AFROSAI General Assembly in 2027. The office actively participates in AFROSAI coordinated audits including on Illicit Financial Flows.
• AFROSAI-E (African Organisation of English-speaking Supreme Audit Institutions)coreStrategic or Co-development PartnerAFROSAI-E coordinates professional and technical development among English-speaking African SAIs. The office hosts AFROSAI-E workshops and training programmes and participates in regional projects including Anti-Money Laundering audit initiatives.
• IFPP (International Financial Prosecution Programme) / ISSAI StandardscoreStrategic or Co-development PartnerThe office follows International Standards of Supreme Audit Institutions (ISSAls) for audit methodology. Mentioned as an affiliated body on the office's website.
• PFMRS (Public Finance Management Reform Programme)coreStrategic or Co-development PartnerThe Public Finance Management Reform Programme supports implementation of PFM reforms in Kenya. Listed as an affiliated body on the office's website.

Scale indicators4 records

Recent moves6 records

Expansion highlights5 records

Broad incumbents

• U.S. Government Accountability Office (GAO): The U.S. GAO is the Supreme Audit Institution of the United States, auditing federal programmes and expenditures for Congress. It is a direct functional peer to OAG Kenya in mandate and constitutional role, though operating at a vastly larger scale and with more established legislative influence over U.S. federal spending.
• UK National Audit Office (NAO): The UK NAO is a well-established Supreme Audit Institution that audits UK central government spending. It is directly comparable to OAG Kenya as a constitutional parliamentary audit body, though with broader international influence and longer institutional history. Both perform financial, performance, and value-for-money audits of public entities.
• Australian National Audit Office (ANAO): The ANAO is the Australian Supreme Audit Institution auditing Australian Commonwealth entities. It is a peer in mandate and constitutional role, with extensive experience in performance auditing methodology and capability development that OAG Kenya could reference as it expands its own performance audit portfolio.
• Swedish National Audit Office (Riksrevisionen): Riksrevisionen is Sweden's Supreme Audit Institution auditing government agencies and state-owned enterprises. It is a peer in constitutional mandate and INTOSAI membership, with a strong reputation for effectiveness and independence that provides a benchmark for institutional performance and governance quality.

Direct peers

• Auditor-General of South Africa (AGSA): AGSA is the Supreme Audit Institution of South Africa, auditing all national and provincial government departments, municipalities, and public entities. It is the most directly comparable peer to OAG Kenya in Africa, given similar constitutional mandate, devolved government structure, and audit methodology aligned with INTOSAI standards.
• Office of the Auditor General of Rwanda: The Rwandan OAG is the Supreme Audit Institution auditing Rwandan government entities. It is a direct East African peer to OAG Kenya, participating in the same AFROSAI performance auditor training programmes and sharing INTOSAI ISSAI methodology standards for public sector audit.
• Tanzania National Audit Office (NAOT): NAOT is the Supreme Audit Institution of Tanzania, constitutionally mandated to audit public entities. It is a regional peer operating under similar East African governance structures, INTOSAI framework, and AFROSAI affiliations, with comparable scope covering national and local government entities.
• Office of the Auditor General of Uganda: The Ugandan OAG is the Supreme Audit Institution auditing Ugandan central and local government. It is a direct regional peer to OAG Kenya, with overlapping AFROSAI-E membership, similar mandate scope across national and devolved government, and participation in coordinated regional audits including the AFROSAI-E AML project.
• Netherlands Court of Audit (Algemene Rekenkamer): The Netherlands Court of Audit is a key collaborative partner of OAG Kenya, partnering on the AFROSAI-E Anti-Money Laundering audit project. It is a functionally similar Supreme Audit Institution with high international standing in performance auditing and innovation, providing a relevant comparison point for OAG Kenya's modernisation trajectory.

Regional players

• National Audit Office of The Gambia: NAO The Gambia is the recipient of OAG Kenya's technical support under a 2024 MoU for financial audit capacity building. It is a smaller regional peer in West Africa operating under similar AFROSAI-E framework, comparable to OAG Kenya but at a smaller scale and with less developed institutional capacity.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks5 records

Key highlights7 records

Customer concentration

• Xx.com/OAG_Kenya
• Facebookfacebook.com/profile.php
• LinkedInlinkedin.com/company/oagkenya

Compliance1 record

Revenue estimate

Valuation estimate

Number of profiles

Profiles9 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Office of the Auditor-General