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Since internal self-government in
1965 and up to the early 1980s, the Cook Islands Government audit
was carried out and controlled by the New Zealand administration
from Wellington. The Office of the Controller and Auditor-General
of New Zealand had the responsibility of signing-off the annual
accounts under the cash accounting concept. Over time, this has
changed; various private sector organisations such as KPMG (Peat
Marwick) and Horwath & Co have carried out this task up to
30 June 1996. The enactment of the PERCA Act 1995-1996 on the
01 July 1996 established that the Office of Public Expenditure
Review Committee and Audit shall be the Government Auditor. The
origin and development of the local Audit Office was implemented
as early as 1983 under the Public Money and Stores Act and later
the Office of Audit and Inquiries.
The Audit Office exists as a constitutional safeguard to maintain
the financial integrity of the country's parliamentary system
of government.
The Audit Office is independent of the executive branch of government.
The Audit Office's role is to assist Parliament to strengthen
the Effectiveness, Efficiency and Accountability of the instruments
of government.
The role is discharged by providing reports on whether governmental
activities are carried out, accounted for, in the manner consistent
with Parliament's intention.
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