Blog — PASAI
Facebook Events Contact us Learning Platform

Reflections on seven years at PASAI

By Tiofilusi Tiueti, Director – Technical Support, PASAI

When you walk into an organisation on your first day and are greeted happily you know your tenure will be a pleasant one. About seven years ago, I was warmly welcomed at the PASAI Secretariat office in Auckland and immediately felt at home with my co-staff and as a member of the PASAI community.

This is not your usual blog post on a technical audit topic to garner interest from members and the public audit community. Rather, it is a sharing of fond memories to express how much I have enjoyed the opportunities and challenges of working in PASAI, the partnerships we have forged among our member SAIs, and, most of all, the camaraderie of our dedicated, hard-working team in the PASAI Secretariat. All this could be perceived as trite, but the feelings are absolutely genuine – as I am now finding.

After prudent consideration, I concluded that although it would still be delightful to work in PASAI, the value I take from the worlds of public finance and global development would also make a humble contribution to Tonga and the region. So, I have resigned.

Memories of the work I have engaged in and the opportunities afforded to me over the last seven years at PASAI will remain with me forever. 

Since I became a PASAI staff member, I have enjoyed working for an organisation that is continuously empowering SAI staff and endeavouring to make a difference in the lives of people in the Pacific.

I remember Eli Lopati and Matereta Raiman, the former heads of SAI Tuvalu and SAI Kiribati, who were persistent in reforming their respective audit legislation to strengthen their SAIs’ independence. It is encouraging to see other SAIs also pursuing their SAI independence ‘journey’. Having a will at the top, a clear independence strategy and an effective advocacy program with key stakeholders is vital to bolstering SAI independence.

I remember parliamentarians in Fiji, FSM Pohnpei, Kiribati, Samoa, Solomon Islands and Tonga appreciating the integral external oversight roles of SAIs and Public Accounts Committees (PACs). They are vital in the effective follow-up of the implementation of audit recommendations by the Executive and in holding the government accountable in its use of public resources. This is why we persistently promote SAIs as a critical component of a robust public finance management (PFM) system and advocate they have effective communication with parliament. 

I remember the thrill of seeing SAI Nauru addressing its 15-year backlog of Financial Statements of Government (FSG) audits and continuing with the determination to get the subsequent years’ FSG audits up to date. Seeing the staff support from SAIs Fiji, Samoa, and Tonga of SAI Nauru on the Financial Audit Secondment Technical Support (FASTS) initiative bear success was most pleasing. This is a good approach to help reducing audit backlogs and ensure the timeliness and quality of FSG audits.

I remember working with SAI staff on various INTOSAI Development Initiative (IDI) cooperative audits and other programmes. The SAI-level support to eight SAIs on their FSG audits to be ISSAI compliant presents a useful model for audit quality and building the capacity of SAIs.

I remember working with a fine bunch of PASAI audit professionals over the years in conducting the SAI Performance Measurement Framework assessments of member SAIs. The results of these assessments have provided PASAI with a wealth of evidence-based information on the status of SAI operations and performance but more importantly, have identified areas where SAIs need support to become more professional and independent. 

I remember sharing knowledge, revealing experiences and absorbing discussions with SAI staff in various training, workshops and SAI-level support programmes.

I remember working with Sarah Markley (aka the Deputy Secretary-General) to secure funding to implement the second half (last five years) of the PASAI Strategic Plan 2014–2024. The wise guidance of the Secretary-General and the great support of the Governing Board was vital to obtaining agreement with our development partners on building SAIs’ capacity through our programmes.

I remember the ongoing delivery of PASAI programmes with SAIs adapting to the changing global context despite the unfavourable impact of COVID-19. We still supported SAIs to respond to emerging issues and remain relevant. It also revealed that in times of adversity we have the resilience to adapt and achieve our purpose.

I remember the wise ideas and creative approaches shared and discussed by heads of SAIs, staff and colleagues, in numerous congresses, governing board meetings, and other regional and international forums. These vital interventions contributed to improving SAI systems and enhancing audit processes to ensure audit quality towards making an impact on the lives of people.

I remember uniting with development partners and engaging with regional partners who have been a great support to PASAI in funding and technical assistance. They have worked with us at the Secretariat and the member SAIs to create an environment for more inclusive dialogues on regional and global issues. Engaging constructively in regional public audit and PFM strengthening processes is of continuing significance.

I remember the countless cups of coffee in the Secretariat office to plan, set up, strategise, discuss, agree and celebrate with fellow staff and good friends.

And so, so much more.

I want to acknowledge and thank our member SAIs and officials for what we have achieved together. I have been very inspired by the incredible work of our SAIs across the Pacific – a work that I will continue to follow as I move on to my new role. I am very proud of the work that PASAI does and glad I could be part of it.

As I conclude my term, I have never felt more strongly about the need for the PASAI Secretariat. It remains the only regional organisation for government (public) auditors that provide us with the space to determine our own strategic direction, free from external influence.

Much has been achieved, but there is still much to do.

All Pacific countries and their people must feel valued and derive value from SAIs. At the same time, and particularly at these uncertain times, I sincerely hope that all 27 members continue to recall why PASAI is a necessary institution.

It has been a great privilege to serve the region as part of the Secretariat. Over the past seven years, I have had the pleasure to work with a Secretariat team of passionate, dedicated and highly competent colleagues who manage important PASAI projects and learn from their diverse experiences. I am very proud of the staff who ensure we deliver on our priorities. I know you are well placed to meet the challenges ahead under the leadership of the Chief Executive, Esther Lameko-Poutoa. I cannot wait to see what PASAI will achieve in the years to come!

I am awed by the prospect of starting my new role but I have worked at the Tonga Ministry of Finance for eight years before I joined PASAI. The new role will be rich, exciting and immensely challenging – working with local, regional and global partners in exceptional public finance landscapes, and helping to build capacity, economic resilience and global development.

When I walk out of the Secretariat’s office at the end of today and hand in my key card and other resources belonging to the Secretariat, part of me will be deeply sad. I started as a colleague of a PASAI community, I will leave as a member of the PASAI family. I still feel the warmth and welcome since my first day at the office. I’ve had a pleasant time indeed.

But … I am hoping to continue connecting in my new role. And to keep on advocating for SAI independence, strong PFM systems and accountable governments in the region.

So, farewell until we cross paths again, hopefully in the field where our best work is done.

Mālō ‘aupito mo e ‘ofa atu!

Share

The importance of strategic planning and alliances in creating audit impact

By Sinaroseta Palamo-Iosefo, Director – Practice Development, PASAI

A mandate that provides supreme audit institutions (SAIs) the discretion to select areas of audit focus is a tremendous responsibility. It deserves proper strategic planning, external consultation and due consideration to the intended benefits to citizens the audits will achieve through their impacts.

Coherent audit planning

A well-structured strategic plan ensures the SAI will produce work that contributes to improving performance in the public sector and solving societal problems. A SAI should have an established planning system and process to ensure it covers issues of broad public and political interest.

Where SAIs have flexibility to choose the objective and scope of their performance or compliance audits, they should consider emerging issues like inclusiveness in the audit planning process. They should also consider the resources required to perform these audits.

The COVID-19 pandemic has, in many cases, increased the disparities of opportunity, wealth and power among people. These inequalities reveal themselves when looking at demographics such as gender, ethnicity, age, class, disability, sexual orientation, religion, nationality, indigeneity, migratory status, socio-economic status, and geographical remoteness.

SAIs should consider the range of issues and risks heightened by the pandemic when selecting audit focus areas to remain relevant, increase their impact and make valuable contributions to their citizens.

SAI value creation

While SAIs have control over the quality and timeliness of their audits, there are other factors that affect the SAI’s contribution to greater impact on citizen’s lives, especially the most vulnerable and marginalised sectors. The diagram below depicts the value chain of what the SAI can achieve through audits.

Source: Adapted from IDI’s Performance Audit ISSAI Implementation Handbook, August 2021

It’s more than completing quality audits and submitting timely reports (SAI outputs), which are within the control of the SAI. The impact of the SAI’s work can only materialise when auditees action recommendations. However, if the overall accountability framework is insufficient, some auditees may lack the incentive to action any recommendations.

For citizens to reap the benefits of improvements in public service delivery, it usually requires legislative scrutiny of audit reports and interest from CSOs and the media, among other key stakeholders.

Auditees usually care about the risk of reputational loss. Knowing the implementation of audit recommendations will be followed up can motivate action.

Strategic alliance

Each SAI is part of an ecosystem with its own unique social, economic, and political context. Multiple stakeholders such as legislative bodies, auditees, civil society organisations, professional bodies, academia, and media all play a role in achieving audit impact. SAIs need to take an active role in engaging with these stakeholders throughout the audit process to ensure government policies, programmes and institutions are inclusive and responsive to the needs of citizens, especially the marginalised sectors.

Throughout the audit process—from planning, conducting, reporting and follow-up—SAIs need to maintain an active dialogue with relevant stakeholders to understand significant societal issues, the main risks, and how the SAI can add the most value through the intended audit.

PASAI support

PASAI continues to build SAI capabilities to develop their own strategic and operational plans, human resource strategies and communication strategies.

An upcoming course on Strategic Audit Planning will cover in depth how SAIs should select potential audit topics by intentionally reviewing government priorities, policies and programmes. It will also give participants a deeper understanding of emerging societal issues. SAIs should have a rationale for any audit, especially performance or compliance audit.

Collectively these initiatives aim to strengthen the SAIs to deliver meaningful and impactful audits.

Impacts guide the audit process

In summary, SAIs should focus on the outcomes and the long-term effects of audits. The overall objective of the SAI is to deliver value and benefits and make a difference in the lives of citizens. SAIs should actively consider impact throughout the audit process when:

  • planning – create a coalition with stakeholders when selecting audit topics to ensure audits focus on relevant and significant issues affecting government and citizens,

  • conducting – perform audits in accordance with relevant standards or ISSAIs to ensure audit quality,

  • reporting – communicate the value of audit results through timely reporting to all stakeholders, and

  • following up – check with the Legislature and auditees to ensure recommendations have been fully implemented for citizens to benefit from improvements.


The Pacific Association of Supreme Audit Institutions (PASAI) is the official association of supreme audit institutions (SAIs) in the Pacific region, promoting transparent, accountable, effective and efficient use of public sector resources in the Pacific. It contributes to that goal by helping its member SAIs improve the quality of public sector auditing in the Pacific to recognised high standards. Our blog includes topics that may help auditors think about some implications to service delivery because of the global coronavirus pandemic (COVID-19).

Share