LocationsAuthors: Bornwell MPOFU, UNDP Quality Audit Planning Consultant and Monisha Singh, Project Activity Manager
Building Trust Through Better Audits: Kiribati Leads the Way
November 17, 2025
Across the globe, many are grappling with a shared challenge: how can we ensure public money truly serves the people? One powerful tool is the audit—an independent check that helps governments stay accountable.
Strong audits don’t just tick boxes; they build trust, shine a light on how resources are used, and help create a culture of transparency.
In Kiribati, the National Audit Office is stepping up as a leader in this space. Guided by its 2022–2026 Strategic Plan, the Kiribati Audit Office (KAO) has been making bold moves to strengthen the way it works, making sure its audits meet the highest international standards.
A Pacific First
With support from the European Union, through UNDP’s Vaka Pasifika Project, KAO has taken a major step forward by introducing its first-ever Quality Management Manual a guide to make audits fair and consistent. This may sound technical, but its purpose is simple: to ensure every audit is carried out with consistency, fairness, and integrity.
KAO has also invested in training its staff, preparing them to deliver reports that don’t just inform but inspire change. The Office is on track to release its first Quality Assurance Report in 2025, a milestone that will further strengthen accountability in the country.
The Deputy Auditor General Ioanna Taurannang highlighted that these developments mark an important step in strengthening the Kiribati Audit Office’s capacity and credibility, giving both government and citizens greater confidence in the work being done.
Eriati Tauma Manaima, Auditor General of Kiribati Audit Office with UNDP DRR for the North Pacific Gulbahor Nematova.
UNDP
Why It Matters for Kiribati
This progress isn’t just about technical improvements; it’s about people. Strong audits mean:
- Better decisions on public spending, so funds go where they’re needed most. For citizens in Kiribati, this means better access to basic services — from reliable health clinics and school supplies to clean water and safe transport between islands.
- Greater trust between citizens and government, as people can see that rules are being followed.
- A stronger voice for Kiribati on the regional stage, showing that small island nations can lead in governance reforms.
These efforts also tie directly into the Pacific 2050 Strategy, which envisions a future where resilience, transparency, and good governance drive sustainable development across the region.
Participants at the launch event of the Citizen Audit Guide in Tarawa.
UNDP
What’s Next
The journey doesn’t stop here. The Vaka Pasifika Project continues to work closely with the KAO team. In the coming months, support will extend to:
- Completing Kiribati’s first Financial Audit Manual,
- Converting the manuals into easy-to-understand video resources, and
- Publishing a Citizen Audit Guide that makes audit findings more accessible to the public.
By strengthening its audit processes today, the Kiribati Audit Office is laying the foundation for more transparent and effective governance tomorrow. And with UNDP and the European Union standing beside it, Kiribati is not just keeping pace with global reforms—it’s setting an example for others in the Pacific to follow.
And as reforms take root, UNDP’s broader work in public finance continues to support inclusive, transparent governance across the region.
At its heart, this is about giving citizens confidence that public money is being managed responsibly. After all, accountability isn’t just about numbers on a page—it’s about building a future where every dollar makes a difference for the people of Kiribati.
From Kiribati to the wider Pacific, stronger audits mean stronger communities — and a future built on trust.
Related
content
content
