TOAG Performance Auditors catch up on ISSAI implementation

2 – 6 July 2018

In a week-long workshop facilitated by Maria Lúcia Lima, from SAI Brazil and INTOSAI Development Initiative (IDI), and Eroni Vatuloka of PASAI, the Tonga Office of the Auditor-General (TOAG) is currently moving onto the next phase of their implementation of international standards on performance audit, as part of a pilot involving only a few SAIs around the world.

The first phase of the implementation of the ISSAIs - mapping the current performance audit practice to determine the ISSAI implementation needs - was completed earlier in the year. Components relating to financial and compliance audits were then carried out in May 2018.

This week’s workshop prepares the TOAG staff for the second phase of the ISSAI implementation which focuses on the adoption of the ISSAs compliant audit methodology and the conduct of the pilot audits. Once this is completed, the pilot audits will go through a quality assurance process (phase III), to ensure that the audit results have complied with the ISSAI.

‘This workshop will ensure that the TOAG obtains the full complement of the International Standards of Supreme Audit Institutions (ISSAIs), now that the methodologies of the three types of audit (compliance, financial and performance) can be adopted by the audit office,’ states the Auditor-General, Sefita Tangi. ‘The TOAG is very fortunate to have undertaken this project ensuring full compliance with ISSAIs and meeting the needs of the Legislative Assembly, especially the Standing Committee on Finance and Public Accounts, the executive government and the public entities.’

It is hoped that these pilot audits will open up more performance audits of government programmes to report on economy, efficiency and effectiveness in the execution of government budgets.

PASAI acknowledges the kind contribution of the Australia Department of Foreign Affairs and Trade (DFAT), the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and IDI in the programme.