Compliance Audit

Compliance audit assesses whether public institutions, activities and transactions conform to applicable laws, regulations, approved budgets, policies, contracts and procedures. Each engagement identifies the legal authorities, administrative requirements and audit criteria relevant to the selected subject matter.

Audit work may examine budget execution, procurement, revenue, expenditure, payroll, assets, authorisations and record keeping across public institutions. Evidence is evaluated to determine the nature, cause and significance of identified non-compliance and whether proportionate corrective action is required.

Reporting distinguishes significant matters, explains their effect and provides practical recommendations intended to support lawful, consistent and accountable administration. Where appropriate, findings are linked to the responsible process, control or authority so that follow-up can be clearly assigned.