Statutory or State Owned Enterprises

SOE1Statutory Corporations and Companies responsibility is to compile a program and complete an annual examination and audit of the accounts and accounting records of Statutory Corporations and Companies.


In this connection the Principle Auditor (Statutory Corporations) is responsible to the Auditor General inter alia for:

  • overseeing the examination and audit of the accounts and records of Statutory Corporations, providing training and support to the line officers directly involved;
  • ensuring that the Senior Auditor (Statutory Corporations) thoroughly understands the concepts of commercial accounting and is performing appropriate tasks allowing an assessment of whether or not the appropriate bodies are accounting and operating within the Laws of Kiribati;
  • overseeing the examination and review of systems relating to specialised area of Government departments, offering advice on matters  relating to funds management, system based reviews and taxation to the Senior Auditor (Departments/Specialised areas);
  • overseeing the production of audit programs for activities performed by the Statutory Corporations team and the Departmental/Specialised Areas team.





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