Special audits explained

Why an audit is called special

Audit offices use the label for work outside, or more focused than, the recurring annual audit cycle. The subject and legal basis matter more than the label. Kenya's Auditor-General, for example, publishes a separate list covering emergency funds, agencies and specific public programmes ¹.

A special audit may follow a request from Parliament, an authorised public body or the auditor's own powers. Who can request it and whether the auditor must accept depend on national law ².

How the scope is set

The terms of reference should identify the audited entity, period, transactions, audit questions and criteria. A report about one fund or procurement period should not be treated as a conclusion about every activity of an organisation ².

Readers should note exclusions. A special audit may test compliance, financial records or performance, or combine those approaches. The audit office's mandate and the report itself identify which approach was used ².

Evidence and responses

Public audit standards require evidence that is sufficient and appropriate for the conclusion. The audited body normally has an opportunity to respond to draft findings or provide a management response, subject to the applicable process ².

A response can accept, dispute or add context to a finding. It should be presented with its date and attribution. Acceptance does not prove implementation, and disagreement does not overturn an audit conclusion on its own ².

Parliament and follow-up

A published report may be tabled in Parliament or examined by a public accounts committee. The committee can hear evidence and recommend action within its powers. The executive response and later audit work show whether recommendations moved beyond the report stage ³.

Kenya's Auditor-General recorded that parliamentary committees deliberated on special COVID-19 audit reports, including the KEMSA report. That illustrates one follow-up path, not a universal procedure ³.

Courts and investigations

An audit may refer evidence to a body with investigative powers, or Parliament may request action. The legal status must be stated precisely. An audit finding, referral, investigation, charge and court judgment are different stages ².

Questions to ask

Check who authorised the audit, the exact period and entities covered, the criteria, management's response, parliamentary action and any later audit. If no follow-up record is public, say so with a check date rather than inferring an outcome ^1,23.