Special Audit services detail descriptions below:

What is it?

The Special Audit deal directly with the examination and investigation of inquiries that relate to fraud, abuse, waste and corruption using a clinical and structured approach.They also undertake other operational work including performance audits, assistance with parliament reporting, good practice guides and other matters relating to ethics and integrity.


Audit Act Part 4 Number 38 Audit for examination or investigation


The Special Audit Team takes seven steps in execution of their work.

1. Risk assessment/Profiling activities - Collects preliminary information and data on risk areas of an organisation.

2. Awareness activities - Aim to keep organisations informed of possible areas that could give rise to special audit investigations.

3. Education activities - Information such as pamphlets and training provided to the public to educate as a whole on fraud, abuse and corruption.

4. Prevention and deterrence activities - This stage involves implementing fraud manuals and guidelines to prevent fraud and corruption and set out related consequences of breaches.

5. Detection and identification activities - This signals for a lapse in internal controls thus require more time and resources allocated to the first four stages to clearly identify a lapse or red flag.

6. Investigation activities - This step deal with the actual conduct of the investigation arising from an ordinary audit, voluntary complaint, or report by the board of directors or CEO. It is important to note that there are certain criteria that should be met before undertaking a special audit assignment or investigation.

7. Assistance to prosecution of detected and investigated cases of fraud, abuse and corruption. Certified Fraud Examiners (CFE) have the ability to examine data and records, interview suspects to obtain information and confessions, write investigation reports , understand the law relating to fraud, abuse and corruption


There are various standards used to guide the work of the Special Audit Team especially legislation and best practices used at national, regional and Commonwealth and the world relating to fighting fraud, corruption, abuse and waste. The main guidelines used for conducting investigations are the ACFE Handbook and ISSAI 5700

Associated Divisions & Units

Other Divisions that work together with the Special Audit Team include Legal and Compliance Audit Division; and Performance and Environmental Audit Division


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