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“THE AUDIT OFFICE IS TO PROVIDE AN INDEPENDENT ASSESSMENT
TO PARLIAMENT ON THE CROWN'S FINANCES, RESOURCES AND OTHER INTEREST
OF THE COOK ISLANDS.”
The Audit Office of the Cook Islands adopted the established standards
applied by the Office of the Auditor General of New Zealand and
Audit New Zealand. The generally accepted auditing standards (GAAS)
promulgated by the Institute of Chartered Accountants of New Zealand
are applied by the Audit Office.
- To ensure that the Crown consolidated financial statements
are audited and tabled in Parliament. To complete financial
audits of all Ministries, Offices of the Ministers, Crown
Funded Agencies, Island Governments and State Owned Enterprises.
- To complete special reviews and investigations and audit
donor aid funds and projects
- To fulfil the duties and responsibilities of the Public
Expenditure Review Committee (PERC) in accordance with the
Public Expenditure Review Committee and Audit Act 1995-96.
Parliament and Public will be confident that all Departments,
Offices of Executives Government and other Public, Statutory
or local authorities or bodies will effectively and efficiently
record and report their respective performances based on their
financial and operational activities.
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