Originally the Office was referred to as the Exchequer & Audit Department which with time changed to the Office of the Controller and Auditor-General. During this period, the Office derived its mandate from the Exchequer and Audit Act Cap 412 which provided for the audit of the Central Governmen… read moret by the Controller and Auditor General. Later the Act was amended to provide for audit of Local Authorities and State Corporations.
The public Audit Act 2003 which became effective on 9 January, 2004 established a more independent Office of the Controller and Auditor General and renamed it KENYA NATIONAL AUDIT OFFICE (KENAO)