SAI auditors taught to be effective communicators

28 May 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a workshop on interpersonal communication skills for auditors on 28 May 2021.

Ninety-five participants (58 female, 37 male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, FSM National, Guam, the Marshall Islands, Palau, Papua New Guinea, Pohnpei, Samoa, the Solomon Islands and Yap State will participate in this online training.

The workshop will be facilitated by Sarah Markley (Deputy Secretary-General – PASAI) and Nicole Ayo von Thun (Advisor, International Engagement – Office of the Auditor-General New Zealand).

PASAI developed this training to complement the technical skills many auditors already have. Although often overlooked, interpersonal skills can be taught and improved.

Sarah explained, “It’s obvious an auditor needs technical capabilities, but the ‘soft skills’ involved in interacting and building relationships are just as essential to the success of their work”.

In a professional audit environment staff engage with colleagues, clients and stakeholders every day. To do this effectively, it is critical auditors have strong interpersonal communication skills.

The training provides an opportunity to share experiences with other participants. Its materials include best practice guidance and practical examples relevant to the work of SAIs in the Pacific.

It is hoped it will positively affect all aspects of personal interactions, relationship development and communication.

“The workshop will help participants to make a good impression, actively listen, use effective non-verbal communication methods, build rapport with others and present themselves confidently,” Sarah said.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of media release

SAIs trained to improve their use of multimedia

26 May 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a workshop on using multimedia effectively on 26 May 2021.

Thirty-seven participants (17 female, 20 male) from supreme audit institutions (SAIs) in Fiji, FSM National, Kiribati, the Marshall Islands, New South Wales, Papua New Guinea, Pohnpei, Samoa, the Solomon Islands and Yap State will participate in this online training.

The training will be facilitated by Chris Tse (Manager, Engagement – Office of the Auditor-General New Zealand) and supported by Luke Eaton (Communications Advisor – PASAI) and Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting – PASAI).

Chris explained, “Multimedia is often the bridge between the general public and the complicated audit work of SAIs – using it effectively can make key messages more accessible to a broader audience and increase engagement with stakeholders”.

Due to the advances in mobile phone technology, most people now carry a device capable of taking photos and videos of a quality only available to professionals a decade ago. However, people need to know and apply some basic shooting principles to increase the value and usability of the multimedia they create.

The workshop covers the value of using multimedia to communicate SAIs’ work. More than two thirds of SAIs in the Pacific have at least one social media account. These SAIs should consider the use of multimedia on social media as essential.

There are many other applications for multimedia and the training teaches basic shooting skills and information about equipment and software.

“By the end of the workshop, participants will understand what is needed to take great photographs or make videos on a limited budget,” Chris said.

The training provides an opportunity to share experiences with other participants and the materials include practical examples relevant to the work of SAIs in the Pacific.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of media release

Training for leaders to get the best from their audit teams

29 April 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering training on leading audit teams from 29 to 30 April 2021.

Eighty-six participants (44 female, 42 male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, FSM National, the Northern Mariana Islands, Samoa, the Solomon Islands, Vanuatu and Yap State will participate in this leadership training, conducted in two short online sessions.

The training will be facilitated by Sarah Markley (Deputy Secretary-General, PASAI) and Nicole Ayo von Thun (Advisor, International Engagement, Office of the Auditor-General New Zealand).

Ms Markley explained, “The audit team supervisor is pivotal to audit process. Successful supervisors foster a positive work environment, value their team members’ skills, handle conflict professionally and allocate work effectively.

“This training will support participants to improve their work in this vital role. It will assist supervisors to enhance their leadership skills and particularly to tailor those skills to an audit team context. It includes the supervisor’s role in planning an audit, allocating and monitoring audit work, how to budget and understanding the audit completion timeline”.

The training will specifically focus on tools to help participants coach and support junior team members. It covers how to best deal with conflict within a team, good active-listening techniques, how to give constructive feedback and how to have difficult conversations with staff members.

Training material includes examples, best practice guidance and the opportunity to share experiences with other participants from SAIs across the Pacific.

PASAI developed this training in recognition of the important role audit team supervisors play in facilitating the production of high-quality audits and expects participants will better understand how to support their teams from the beginning to the end of an audit.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of media release

Pacific audit offices supported to conduct financial statements of government audits

21 April 2021

Auckland, New Zealand: PASAI and the INTOSAI Development Initiative (IDI) continue to guide auditors from six Supreme Audit Institutions (SAIs) in the Pacific under the current round of its Financial Statements of Government (FSG) audit support programme.

Forty-three SAI auditors from Fiji, Kiribati, Papua New Guinea and Vanuatu participated in a week-long online workshop this February, which was the first step in providing support to conduct FSGs audits in accordance with the International Standards of Supreme Audit Institutions (ISSAI) on financial audits.

The participants were also trained on conducting ISSAI Implementation Needs Assessment for financial audits.

The capacity-building workshop was facilitated by IDI Senior Manager, Karma Tenzin, supported by PASAI Director Technical Support, Tiofilusi Tiueti.

The facilitators are using the interactive eLearning workspace that PASAI, in collaboration with IDI, had created to provide support to FSG auditors.

The workspace also contains support material and resources such as the ISSAI-based audit methodology and audit working paper templates.

Post-workshop, PASAI is following up with SAIs on action plans and progress for their audits. Prior to support discussions over Zoom, participating SAIs are sending through an ISSAI implementation needs assessment plan, an audit methodology customisation plan and an FSG audit work plan.

The SAIs will not only complete the audit of selected FSGs in accordance with ISSAIs, but also refine their financial audit methodologies and identify areas that require further capacity building.

SAI Fiji is currently auditing selected FSGs and closely liaising with facilitators from PASAI and the IDI on reviewing the audit works performed so far.

Mr Tiueti was pleased with the engagement of workshop participants and is confident tangible progress is being made to FSG audits.

“We are encouraged by the commitment and efforts of participants, especially in completing templates and related exercises,” he said.

Mr Karma was impressed with the positive attitude demonstrated by the participants during the workshop and ongoing interaction taking place on the virtual workspace, saying, “There is a will and enthusiasm among the FSG auditors to support their respective SAIs to move towards ISSAI-compliant FSG audits”.

He was also encouraged by SAIs’ top management participating in the workshop.

Auditors from the SAIs of Tuvalu and the Solomon Islands were participating in earlier rollouts of the FSG audit support programme, but the Covid-19 pandemic has affected the progress of their audits.

SAI Tuvalu’s audit of its 2019 FSG is at its final stage, whereas SAI Solomon Islands’ audit of its 2018 FSG will start soon.

Auditors from the SAIs of Samoa and Tonga will participate in this initiative from October 2021, eventually bringing the total to eight SAIs. A quality assurance peer review will be conducted by participating SAIs in this regional programme in 2022. The review should demonstrate the extent of compliance with the requirements of ISSAIs in FSG audits and identify areas requiring further improvement in both audit methodologies and practices.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT), the Australian Department of Foreign Affairs and Trade (DFAT), the European Union (EU) and the United Nations Development Programme (UNDP).

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Background:

This programme is part of a roadmap for PASAI and its member SAIs to give full effect to the Strategic Priority 3 (SP3) of PASAI’s Long Term Strategy 2014–2024 (the Strategy) for the second half of the Strategy’s term (from 2019 to 2024). The roadmap is part of the PASAI approach to SAI Support for 2019–2024 which was presented to the Governing Board in February 2020. In particular, this programme will focus on building sustainable capacity for SAIs to enable them to conduct audits according to the International Standards of Auditing according to their authoritative standards (that is, ISSAIs or ISA). Furthermore, other PASAI programmes will contribute to the high quality of audits to ensure sustainability within the SAI and also highlight the interdependencies between PASAI Strategic Priorities. The need for this program is driven by the SAI Needs that were obtained during the 2019 PASAI Congress and through ongoing dialogue with the PASAI Secretariat.

Contact information:

1. Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

   E: secretariat@pasai.org P: +64 9 304 1275

2. Tiofilusi Tiueti, Director Technical Support PASAI, Auckland, New Zealand

   E: Tiofilusi.tiueti@pasai.org P: +64 9 304 1275

PDF version of media release

Training to enhance the compliance audit capability of public sector auditors

20 April 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering training on compliance auditing from 20 to 23 April 2021.

Fifty-two participants (26 female, 26 male) from supreme audit institutions (SAIs) in Fiji, the Federated States of Micronesia (National), Palau, Papua New Guinea, Pohnpei, Samoa, Tuvalu and Yap State will participate in this online capability development training. It includes eight modules spread across four part-days of workshops.

The training will be facilitated by Sinaroseta Palamo-Iosefo (Director Practice Development, PASAI) and Tiofilusi Tiueti (Director Technical Support, PASAI).

Ms Palamo-Iosefo stressed the importance of the training in stating, “The outcome of a SAI conducting a compliance audit in accordance with international best practices is strengthened accountability, transparency and integrity in government”.

The workshops cover the main concepts of compliance auditing, how to identify potential audit topics and the different phases of the audit process from planning, gathering and evaluating evidence, forming conclusions, reporting findings and following up the implementation of audit observations.

The training highlights the value of understanding a country’s governance ecosystem in identifying potential areas for a compliance audit as well as factors that ensure a quality audit is conducted effectively and efficiently.

It includes practical examples in the public sector to illustrate key concepts and the different phases of the compliance audit process as prescribed by the International Standards of Supreme Audit Institutions (ISSAIs).

PASAI developed this training to enable SAIs to increase their coverage and quality of compliance audit activities. The likely result of conducting compliance audits to meet ISSAIs 400 and 4000 is enhanced conformity with government laws, regulations, executive directives, policies and procedures across public sector and government entities.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

Quality Control and Assurance and Peer Review Training

22 March 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering live online training on Quality Control and Assurance on 22-24 March and 30 March 2021. PASAI recognizes the need to achieve sustainability by embedding good audit practice according to international audit standards. To assist SAIs to evaluate their audit work performance quality, PASAI has designed the "Enhancing Quality Control and Quality Assurance Systems" Programme – which comprises of two online workshops.

The initial online workshop on Quality Control and Assurance aims to build SAI capability on how to build a robust Quality Control and Assurance system, to enable SAIs to maintain a high degree of integrity, accountability, and competence. Nineteen participants (6 male, 13 female) from 10 public audit offices in the Pacific region are attending, including participants from SAIs Australia (Australian National Audit Office), French Polynesia, FSM National, Guam, Palau, Pohnpei, Solomon Islands, Tonga and Yap.

The second workshop focuses on the stages of the Peer Review process, its objectives, benefits and barriers and will be attended by 10 participants (2 male, 8 female) from 5 public audit offices in the Pacific region - participants from SAIs Fiji, FSM National, FSM Yap, Guam, and Vanuatu.

Training materials has been developed to meet the quality control and assurance requirements of SAI and its staff.

The program's focus is applied or action-based. It is designed to equip participants with practical guidance to apply their learnings into their business-as-usual work immediately.

Facilitation team

The facilitation team includes Tiofilusi Tiueti (Director Technical Support PASAI) and Gurdip Bhambra (Consultant).

This programme is funded through the Strengthening of Public Finance Management and Governance in the Pacific Project (PFM) project, which aims to strengthen oversight over public financial management in the Pacific region, though improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. Strengthening of Public Finance Management project is funded by the European Union (EU) and Implemented by the United Nations Development Programme (UNDP) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI).

PASAI acknowledges the support of the EU and UNDP, and of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australia Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Ms. Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI 25th Governing Board Meeting

26 February 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 25th Governing Board meeting on 26 February 2021. The meeting was held virtually and was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. The PASAI Secretariat team connected virtually from the Audit New Zealand Auckland office premises and was led by Mr. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand and Ms. Esther Lameko-Poutoa, Chief Executive PASAI.

The Governing Board discussed strategic, governance, and operational matters - including a proposed six-month operational plan designed in response to Supreme Audit Institution (SAI) needs, the results of the SAI Performance Measurement Framework (SAI-PMF), and the COVID-19 pandemic. Agenda items also included a discussion of options for the 22nd PASAI Congress, tentative plan for the possible relocation of the Secretariat and updates of policies and procedures.

The 25th Governing Board virtual meeting in session

The Governing Board celebrates International Women’s Day 2021

The Governing Board expressed their support for the upcoming International Women’s Day 2021 (8 March) and their ongoing commitment to promoting gender equality and equal employment opportunities in the Pacific region.

The Secretariat expresses their gratitude to the Governing Board members for their support, and acknowledge our development partners for their continued support of PASAI and its work in the region.

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PDF version of this media release

PASAI 24th Governing Board Meeting

Auckland, New Zealand (26 November 2020)

The Pacific Association of Supreme Audit Institutions (PASAI) held its 24th Governing Board meeting online on 26 November 2020. The meeting was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. The PASAI Secretariat team connected virtually from the Audit New Zealand Auckland and Wellington office premises and was led by Mr. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand and Ms. Esther Lameko-Poutoa, Chief Executive PASAI.

The Governing Board discussed strategic, governance, and operational matters - including a proposed 6-month operational plan designed in response to the COVID-19 pandemic, Supreme Audit Institution (SAI) needs, and the results of the SAI Performance Measurement Framework (SAI-PMF). Agenda items also included an organisational structure review and a discussion of options for the 22nd PASAI Congress.

Mr. Ajay Nand launched the PASAI Learning Management System (LMS) – an important milestone in the Secretariat’s digital transformation and response to the COVID-19 pandemic. The LMS provides PASAI with a platform to virtually deliver its capability development programs in the short-term. The Secretariat will transition towards adopting a blended learning model (including a mix of online and face-to-face delivery) in the medium- to long-term as a more effective and sustainable delivery model.

The Secretariat expresses their gratitude to the Governing Board members for their ongoing support, and acknowledge our development partners for their continued support of PASAI and its work in the region.

The 24th Governing Board virtual meeting in session

The Secretariat team (L-R): Sarala Meenken (E-Learning Specialist), Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting), Tiofilusi Tiueti (Specialist Advisor), Sinaroseta Palamo-Iosefo (Director Practice Development), Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Esther Lameko-Poutoa (Chief Executive PASAI).

Learning Management System presentation to the Board

Click here for the pdf media release.

Communications Training: Effective Report Writing to Increase Impact of Audit Findings

2 December 2020

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering online training on Communications: Report Writing on 3 – 4 December 2020. Seventy-five participants (36 female, 39 male) from the public audit offices of Chuuk, Fiji, FSM National, Guam, Palau, Papua New Guinea, Samoa, Solomon Islands and Yap will participate in this virtual workshop. This training is part of a suite of capability development initiatives targeted at strengthening the communications function of a Supreme Audit Institution (SAI) – at an institutional and individual level. This training follows on from the Communications: Strategy and Implementation programme (27 October – 27 November 2020), which consisted of webinar-style workshops followed by SAI level coaching sessions to fully implement and embed learning.

SAIs play an important role in providing Parliament and members of the public with information on the government’s ability to manage public resources. Effective written communication is critical to achieve greater audit impact and create increased visibility and engagement with the work of a SAI. High quality report writing influences stakeholder perception of the quality of a SAI’s work and impacts its reputation.  Writing clearly, concisely, and with purpose makes it easier for people to understand and act on what a SAI is telling them.

The Lima Declaration (ISSAI 12) emphasizes the positive impact SAIs have on society by instilling trust and public confidence through public sector auditing, reporting and communicating audit results. Quality reporting can be used as a vehicle to demonstrate SAI’s ongoing relevance to citizens and other key stakeholders by establishing themselves as a credible source of independent and objective insight and guidance to achieve accountability, transparency and good governance in the public sector.

Facilitation team

Sarah Markley

Deputy Secretary General PASAI

Director International Engagement

Office of the Auditor-General New Zealand

Nicole Ayo von Thun

Advisor, International Engagement

Office of the Auditor-General New Zealand

Annie Subactagin-Matto

Director Monitoring, Evaluation and Reporting

PASAI

This training is being delivered in collaboration with the Office of the Auditor-General New Zealand (OAG NZ), and the PASAI Secretariat acknowledge their contribution and support. PASAI also acknowledges the continuous support of the Australia Department of Foreign Affairs and Trade (DFAT) and New Zealand Ministry of Foreign Affairs and Trade (MFAT).

 Click here for the pdf press release.

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Contact information:

1.      Ms. Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P:+64 9 304 1275

Communications Training to Achieve Increased Audit Impact

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering its online training on Communications Strategy and Implementation from 27 October to 27 November 2020. Thirty five participants (23 female, 12 male) from government audit offices of SAI American Samoa, Chuuk, CNMI, Cook Islands, FSM National, FSM Pohnpei, Palau, Samoa and Yap will participate in this online capability development training.

The training consists of two virtual regional workshops, the first of which is scheduled from 27 - 30 October. The first regional workshop will equip participants with an understanding of the role of the SAI communications function, key stakeholders and audience groups, developing and implementing a communications strategy and social media strategy, and measuring and reporting on communications activity. Participants will also learn best practice to engage with Parliament and the media.

The initial workshop will be followed by SAI-level support in the form of dedicated one-on-one online Zoom coaching sessions to follow up on the progress of the development of the SAI Communications Strategy and Annual Communications Operational Plan. As participating SAIs are likely to be at different points of their five-year strategic plan cycle, the one-on-one coaching approach will allow for learnings and discussions to be customised to meet the individual and specific needs of each SAI. During these sessions, implementation challenges will be addressed and solutions suggested. Coaching sessions will be held between 23-26 November and will completed before the second and final regional workshop on 27 November to share key issues and learnings.

Development meeting attended by representatives from PASAI and the Office of the Auditor-General New Zealand

This training has been designed and delivered in collaboration with the Office of the Auditor-General New Zealand, and the PASAI Secretariat acknowledge their contribution and support. The training is designed in response to the requirements identified in the SAI Needs Analysis conducted in 2019. Training and supplementary materials have been developed to specifically meet the communications requirements of public sector auditors. The focus of the program is applied or action-based, and is designed to equip participants with practical guidance to enable them to immediately apply their learnings into their business-as-usual work.  Best practice examples drawn from the Communications Team and other business units of the Office of the Auditor-General New Zealand translate learnings into action.

The Lima Declaration (ISSAI 12) emphasizes the positive impact Supreme Audit Institutions (SAIs) have on society by instilling trust and public confidence through public sector auditing, reporting and communicating audit results. The effective communication and publication of high-quality audit findings enables SAIs to demonstrate their ongoing relevance to citizens by establishing themselves as a credible source of independent and objective insight and guidance to support beneficial change in the public sector. In addition, effective communication with stakeholders during and after the completion of an audit is critical to increase stakeholders’ understanding of audit results and to achieve accountability, transparency and good governance in the public sector.

In order to respond to the demands of a fast-changing communications and information landscape, SAIs need to have qualified staff with expertise in developing and implementing a Communications Strategy and managing the communications of audit results and other key messaging through ‘traditional’ and social media channels. SAI staff also need to have the capability to respond to media queries and articles, as well as queries from Parliament and other relevant public sector agencies. This training aims to address the above needs.

The facilitation team includes Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting PASAI), Sarah Markley (Deputy Secretary General PASAI & Director International Engagement, Office of the Auditor-General New Zealand) and Nicole Ayo von Thun (Advisor, International Engagement, Office of the Auditor-General New Zealand).

PASAI acknowledges the continuous support of the Australia Department of Foreign Affairs and Trade (DFAT) and New Zealand Ministry of Foreign Affairs and Trade (MFAT).

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For the full pdf Media Release, please click here.

Contact information:

1.      Ms. Esther Lameko-Poutoa, PASAI Chief Executive, PASAI, Auckland, NZ. E: secretariat@pasai.org P:+64 9 304 1275

Pacific Government Auditors Strengthen Knowledge of Public Sector Auditing

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering its online training, Tier 1: Fundamentals of Public Sector Auditing, to strengthen public sector auditors’ knowledge and awareness of their critical role in improving accountability, transparency and integrity of government and public sector entities through the audits they perform.

Forty-eight participants (16 male, 32 female) from government audit offices of the American Samoa Government, the FSM States of Chuuk and Yap, the Republic of Fiji, Guam, the Republic of Marshall Islands, Solomon Islands, and Vanuatu will participate in this online capability development intervention that will be delivered from 14 to 21 September 2020.

The training is targeted at SAI staff, in particular those who are new to the public sector auditing profession. It is also a refresher course for experienced auditors to keep abreast with emerging issues in the profession. The training highlights the importance of understanding the framework for and elements of public sector auditing, an overview of the public sector, the key stakeholders and most importantly, ensuring that audit independence is not impaired or compromised. It further equips public sector auditors with knowledge about the role of the SAI, the ethical responsibilities, the audit process, and other information about the public sector so that they can fulfil their mandated responsibilities effectively and efficiently.

Topics cover will include:

• Fundamental principles of public sector auditing

• Role of the Supreme Audit Institution

• Structure of the public sector and link to public financial management (PFM)

• Overview of the audit process

• Independence and ethical requirements

• Applicable accounting and auditing standards

• Understanding the audited entity and its environment

• Governance and systems of internal control

• Risk and materiality

• Consideration of fraud

• Audit evidence

• Documentation, conclusion, and reporting

• Core competencies of a public sector auditor

• Communication with key stakeholders

The facilitation team includes Esther Lameko-Poutoa, Chief Executive, PASAI, Tiofilusi Tiueti, Specialist Advisor, PASAI and Sinaroseta Palamo-Iosefo, Director Practice Development, PASAI.

One of PASAI’s strategic priorities is to enhance SAI capacity and capability by delivering high quality trainings that are aligned with international auditing standards and best practice. Since the establishment of the PASAI Secretariat in 2009, PASAI’s Tier trainings have been instrumental in establishing auditing skills and knowledge for staff of SAIs.  This training aims to support the SAIs in the professional development of their staff, so that they can conduct high quality and timely audits in line with international audit standards.  

Given the growing uncertainties that the pandemic presents, PASAI has transitioned to a blended learning approach to deliver its programs and support to member SAIs, with a focus on online learning in the short term. Secretariat staff has developed the course material and are fully responsible for delivering, managing and evaluating this online training program.

PASAI acknowledges the continuous support of the Australia Department of Foreign Affairs and Trade (DFAT) and New Zealand Ministry of Foreign Affairs and Trade (MFAT).

Esther Lameko-Poutoa
Chief Executive PASAI

Sinaroseta Palamo-Iosefo
Director Practice Development - PASAI

Tiofilusi Tiueti
Specialist Advisor PASAI

Click here for the pdf media release.

Contact information:

1.      Ms. Esther Lameko-Poutoa, PASAI Chief Executive, PASAI, Auckland, NZ. E: secretariat@pasai.org P:+64 9 304 1275

PASAI 23rd Governing Board Meeting

Auckland, New Zealand (10 September 2020): The 23rd Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting and AGM was held online on 4 September 2020. The meeting was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. The AGM was attended by PASAI development partners from MFAT, DFAT, the European Union and the World Bank.

The PASAI Secretariat team connected virtually from the Audit New Zealand Auckland office premises and was led by Mr. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand and Ms. Esther Lameko-Poutoa, Chief Executive PASAI. The Secretariat expresses their gratitude to the Governing Board members for their ongoing support, and acknowledge the development partners for their continued support of PASAI and its work in the region.

The Governing Board discussed key strategic, governance, and operational matters and a proposed suite of programs designed in response to SAI needs, the results of the ‘Supreme Audit Institution Performance Measurement Framework’ and the COVID 19 situation. The Secretariat’s transition towards adopting a blended learning training model, with a short-term focus on online learning was also discussed. The Board was updated on the Secretariat’s Digital Transformation program including the set up of a Learning Management System and the digitalisation of inhouse Business Intelligence function to strengthen monitoring, evaluation and reporting activities.

The Secretariat team (L-R): Mr John Ryan (Secretary-General PASAI, New Zealand Controller and Auditor-General), Mr Tiofilusi Tiueti (Specialist Advisor), Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting), Sinaroseta Palamo-Iosefo (Director Practice Development), Nicole Ayo von Thun (Advisor, Office of the Secretary-General), Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Esther Lameko-Poutoa (Chief Executive PASAI).

The 23rd Governing Board online meeting in session

The Annual General Meeting in session

Click here for the pdf media release.

APIPA 2020 Conference: PASAI Secretariat Team presents on Quality Assurance

Auckland, New Zealand (13 August 2020): Audit quality plays an essential role in maintaining confidence in the assurance of the independent audit process. The PASAI Secretariat team delivered a presentation on Quality Assurance at the 31st Association of Pacific Islands Public Auditors (APIPA) Virtual Conference on Thursday, 13 August 2020.

Our speakers included: Esther Lameko-Poutoa (Chief Executive PASAI), Sarah Markley (Director - International Engagement, Office of the Auditor-General New Zealand) and Nick Johnston (Director - Quality Assurance, Office of the Auditor-General New Zealand).

Esther presented the first session focusing on the definition of audit quality, the quality parameters of the SAI Performance Measurement Framework (PMF) and PMF results on Quality Audit and Quality Assurance for the Pacific region.

In the second session, Sarah discussed quality and the elements of the Quality Control System focusing on six elements of the Quality Control Framework and how to implement them in a SAI. International standards on Quality Control and the role of leadership in promoting a culture of quality and excellence in a SAI were also discussed.

In the third and final session, Nick discussed examples of quality controls, key considerations in setting up a quality assurance function in a SAI and recent developments in Quality Control and Quality Assurance.

The presentation included videos from SAI Fiji and SAI Solomon Islands about their experiences in building the quality assurance function in their SAIs. PASAI’s Quality Assurance Manual was cited as being one of the main sources of guidance that was used for this purpose - available on our website: https://www.pasai.org/pasai-manuals-guidelines

This year’s APIPA Virtual Conference (3-14 August 2020) brought together over 300 auditors and finance officers from across the Pacific region including American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), the Federated State of Micronesia (FSM), Fiji, Guam, Kiribati, Marshall Islands, Samoa, Tonga and Palau.

The two-week online conference provided a wide range of courses to strengthen audit capability and expertise. Topics covered included: Accounting and Auditing Standards Update, Root Cause Analysis, Reviewing the Compliance Supplement and Single Audit Report, a refresher on Internal Controls, Auditing Governance, Developing and Leading High-Performance Audit Team, Emotional Intelligence and Creative/Critical Thinking.

Esther Lameko-Poutoa (Chief Executive, PASAI) opens the Quality Assurance session at the APIPA Virtual Conference 2020.

Sarah Markley (Director - International Engagement, OAG New Zealand) and Nick Johnston (Director - Quality Assurance, OAG New Zealand) get ready to present their session on Quality Control and Quality Assurance at the APIPA 2020 Virtual Conference.

Meresimani Vosawale (Quality Assurance Team Leader) from the Office of the Auditor-General Fiji shares SAI Fiji’s experiences of building their quality assurance function.

Contact information:

Esther Lameko-Poutoa Chief Executive, PASAI Secretariat Office

Email: esther.lamekopoutoa@pasai.org; Tel: +64 9 304 1275

Pacific Audit Offices’ Human Resource Management Capability Strengthened

Auckland, New Zealand: - The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (SNAO) is delivering an online Human Resource Management training program from 26 August 2020 to 10 December 2020. The objective of this program is to provide technical support to SAIs in the Pacific region on developing and operationalising their Human Resource (HR) strategy. With the uncertainties and closure of international borders, PASAI is using a blended learning approach, with a focus on online learning in the short to medium term. This is PASAI’s first online training since the pandemic.

This program has been designed in response to a SAI needs assessment conducted at the PASAI Congress 2019. Sixteen SAI staff (9 male, 7 female) from government audit offices across the North and South Pacific region are participating in this program. Participating SAIs include the Republic of Fiji, the Federated States of Micronesia (FSM), FSM States of Pohnpei and Yap, Kiribati, and Papua New Guinea. The Heads of SAI Pohnpei and Yap will also participate in this program, underlining the strategic importance of HR management and practices to the effective operations of a public audit office.

The training focuses on the role of HR in SAIs and how SAIs ensure that they can achieve success and realise its strategic goals through the development of their staff. Topics covered will include:

• The evolution of HR

• A comparison of the role of HR in the SAI to the role of the Public Service Commission (PSC)

• The four key roles of HR practitioners in the SAI

• The importance of HR management in the SAI

• An introduction to the Employee Life Cycle and its purpose in terms of managing human resources

The participants will be guided online by the facilitation team of experts on how to develop their respective SAI’s HR strategy. The participants will work in peer networks to support each other, to share experiences and to build sustainable HR practices in their SAIs. Where relevant, templates for various HR processes will be shared and participants will be trained on how to use these templates.

One of PASAI’s strategic priorities is to enhance SAI capacity and capability by supporting SAIs to improve their approaches to managing human resources and related matters. The effectiveness of a SAI depends on its ability to recruit, retain, and employ highly skilled and motivated staff. Despite the traditional role that the PSC plays in managing human resources across the public sector, the SAI’s management team is responsible to ensure that the SAI has the right staff with the right skill set at the right time.

The challenges posed by the pandemic meant that PASAI had to redefine and reinvent its programs and delivery approach to respond swiftly to its members’ development needs. With limited time and resources and recognizing the importance of partnership within the INTOSAI community, PASAI sought the assistance of SNAO to develop and deliver this online support. PASAI has engaged SNAO’s assistance in earlier leadership and management programs and has built a strong partnership with SNAO and is committed to the INTOSAI motto of “mutual experience benefits all”. We are excited with this collaboration between PASAI and other members of the INTOSAI community, in our efforts to strengthen the capabilities of Pacific SAIs in managing their human resources.

The facilitation team includes Ingela Ekblom, Senior Advisor – SNAO International Department, Marianna Van Niekerk, AFROSAI-E Institutional Human Resource and Organizational Development Manager, Tinna Bondestam, Consultant, and Sinaroseta Palamo-Iosefo, PASAI Director Practice Development.

Ms Ingela Ekblom

Senior Advisor, International Department - SNAO

Marianna Van Niekerk

Institutional HR and Organizational Development Manager - AFROSAI-E

Sinaroseta Palamo-Iosefo

Director Practice Development - PASAI

Tinna Bondestam

Consultant, Stockholm - Sweden

SOLOMON ISLANDS OFFICE OF THE AUDITOR GENERAL STRIVE TOWARDS AUDIT QUALITY

Honiara, Solomon Islands (25 March 2020) – Solomon Islands Office of the Auditor General (SIOAG) is the second Pacific SAI to receive support from the Pacific Association of Supreme Audit Institution (PASAI), as part of a regional program to build the capacity of auditors in conducting the audit of the Financial Statements of Government (FSGs), in accordance with International Standards of Supreme Audit Institutions (ISSAIs). Facilitated and led by PASAI’s Director Technical Support, A’eau Agnes Aruwafu, the workshop was delivered on 9-20 March 2020 to SIOAG staff in Honiara, Solomon Islands.

Mr. Peter Lokay, Auditor-General of the Solomon Islands opened the workshop reinforcing his focus on the need for quality audits through building of auditor’s skills and knowledge in conducting high-quality financial audits according to ISSAIs. The workshop started by  providing an overview of the ISSAI requirements and describing the proposed “Solomon Islands Methodology” (S.I.M). Participants then conducted an assessment of the existing audit practice using the iCAT-FA[1] tool,  identified gaps, and suggested improvements to the SIOAG’s audit methodology.   This resulted in an update and refinement of the audit practice including giving the audit methodology an acronym “S.I.M” which stands for “Solomon Islands Methodology”.  The productive discussions at the workshop was a catalyst for some excellent insight that resulted in the development of the TeamMate template under the new Solomon Islands Methodology. 

The impact of the COVID-19 pandemic affected the second week of the workshop. A  needed COVID-19 SAI awareness meeting, compulsory for all staff, was held and presented by the Deputy Auditor-General, Ms. Rachel McKechnie. Also,  the PASAI’s Director Technical Support was recalled back to Auckland, two days earlier than planned.  Despite the unexpected developments, SIOAG capable team were highly motivated to continue the workshop, under the remote guidance of the Director Technical Support,   for the remaining two days.  An excellent outcome amidst adversity - highlighting the excellent work ethic of the SIOAG staff and their commitment to take ownership and  strive towards audit quality.

Learning from the first rollout of this program in SAI Tuvalu, the experience and lessons learned helped inform the approach for SAI Solomon Islands.  The understanding of the use of TeamMate as a tool within the audit practice will inform the approach to be rolled out in other SAIs that use Teammate, such as Fiji,  Papua New Guinea, Samoa, Tonga and Vanuatu  – all of whom are dedicated to working towards high-quality audits in compliance with ISSAIs.

Following this intervention, a quality assurance peer review will be conducted by participating SAIs in this regional program to ascertain whether the learnings from the workshop have been applied to the FSGs audit and the objective of this programme has been achieved.

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Background:

This program is part of a roadmap for PASAI and its member SAIs to give full effect to the Strategic Priority 3 (SP3) of PASAI’s Long Term Strategy 2014-2024 (“Strategy”), for the second half of the Strategy’s term (i.e. from 2019 to 2024).  The Roadmap is part of the PASAI approach to SAI Support for 2019-2024 which was presented to the Government Board in August 2019.   In particular, this program will focus on building sustainable capacity for SAIs to enable them to conduct audits according to the International Standards of Auditing according to their authoritative standards (that is: ISSAIs or ISA).   Furthermore, other PASAI programs will contribute to the high quality of audits to ensure sustainability within the SAI and also highlights the interdependencies between PASAI Strategic Priorities. The need for this program is driven by the SAI Needs that were obtained during the 2019 PASAI Congress and through ongoing dialogue with the PASAI Secretariat. 

[1] ISSAI Compliance Assessment Tool for Financial Audit (iCAT-FA)

Refer to full MEDIA RELEASE DOCUMENT Click on this link

Contact information:

1.       Mr. Tiofilusi Tiueti, Chief Executive PASAI, Auckland, New Zealand. E: Tiofilusi.tiueti@pasai.org

Website: www.pasai.org

 2.       Mrs. A’eau Agnes Aruwafu, Director Technical Support PASAI, Auckland, New Zealand. E: agnes.aruwafu@pasai.org P:+64 9 304 1275

Auditor-General of Solomon Islands & Workshop participants & PASAI Director Technical Support [in front of SAI office]

PASAI’s 22nd Governing Board meeting 27 to 28 February 2020

The 22nd Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting was held in Auckland, New Zealand from 27 – 28 February, 2020. Mr. Ajay Nand, Auditor-General of Fiji is the current Chairperson of the PASAI Governing Board. PASAI development partners from MFAT, DFAT, the European Union and the World Bank attended and also the PASAI Secretariat staff as observers. Governing Board member details can be found here: https://www.pasai.org/pasai-governing-board

The Governing Board discussed strategic, governance, and operational issues which included the proposed PASAI’s Operational Plan 2020/21, related budget and updates to operations, policies and procedure. PASAI’s proposed programs designed in response to SAI member needs were commended and endorsed. A new approach to embed monitoring and evaluation in program delivery and design was also commended.

The PASAI Secretariat express their gratitude to the Governing Board members for their ongoing support, and acknowledge the development partners for their continued support of PASAI and its work in the region.

Mr Ajay Nand opens the Governing Board meetings and welcomes members and observers

L-R: Ms Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Mr John Ryan (Secretary-General, New Zealand Controller & Auditor-General), Mr Ajay Nand (Chairperson, Fiji Auditor-General), Mr Satrunino Tewid (Incoming Chair, Palau Public Auditor).

The 22nd Governing Board meeting in session

The 22nd Governing Board meeting in session

SAI KIRIBATI STRIVES TO ENHANCE AUDIT PRACTICE

PRESS RELEASE

Tarawa, Kiribati (25 October 2019) – Recognizing the importance of achieving high quality audits and compliance with international standards is key to an effective, efficient and timely audit system.

In a recent audit analysis, the Kiribati Audit Office underwent a review of their audit methodology by the Pacific Supreme Audit Institution (PASAI).

This review follows the successful SAI Performance Measurement Framework (PMF) assessment that was completed for Supreme Audit Institution (SAI) Kiribati in September, and the preliminary results provided useful input.

The ‘Strengthening of Public Finance Management and Governance in the Pacific Project’ aims to strengthen oversight over public financial management in the Pacific region through improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. The Project is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI).

Following the two-week SAI support, the Auditor General, Eriati Manaima said the program was useful in setting a refined methodology for his office. 

 “This support programme has been useful because it is refining our audit approach to strive towards conducting quality audits according to International Standards of Supreme Audit Institutions (ISSAIs),” said Manaima.

He added, “The requirement for the office to also comply with ISSAIs is prescribed in the current Audit Act.   However, we need more efforts to work on our new methodology and are fortunate to have PASAI provide that ongoing technical support.”

The support was provided by PASAI Director of Technical Support, A’eau Agnes Aruwafu, who assessed the audit methodology that exists through assisting an audit team to complete the audit of a Kiribati State Owned Enterprise throughout the audit process, from the pre-engagement phase, planning, fieldwork and to the reporting phase. 

PASAI’s Chief Executive Mr Tiofilusi Tiueti said “This audit exercise in Kiribati is a pilot programme and the lessons learned from the approach will provide useful input into supporting other SAIs that are striving to achieve high quality of audits.”

The two-week exercise in Kiribati provided the basis to familiarise with the existing audit practice and determine an approach to refine the audit methodology for the conduct of financial audits. This technical support will continue remotely until the audit report is completed to ensure the refined audit methodology is being followed and the opportunity to provide mentoring and training throughout this audit.

Contact information:

1.       A’eau Agnes Aruwafu Director Technical Support, PASAI Secretariat Office in Parnell, New Zealand.  E: agnes.aruwafu@pasai.org; Tel: +64 9 304 1275,

 2. Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji. E: jone.raqauqau@undp.org, Tel: 3227 552

Download Press Release here

Link to the Online Press Release (www.pasai.org)

Photo: The Kiribati Audit Office Audit team and Auditor General Mr Manaima (Far Right) and PASAI Director Technical Support A’eau Agnes Aruwafu (2nd from Left)

A secondment three years in the making begins in SAI Solomon Islands

Press Release 4 September 2019

Office of the Auditor-General, Solomon Islands:

In an innovative peer-to-peer arrangement to support the growth of the Solomon Islands Supreme Audit Institution (SAI), Auditor General Peter Lokay, together with Pacific Association of Supreme Audit Institutions (PASAI) and the New Zealand and Australian Governments have worked closely together to coordinate a one year secondment for direct support in the Office.  

PASAI advertised an Expression of Interest in December 2018 and received an overwhelming response.  An assessment of all applications were made and finally Rachel McKechnie - an Associate Director, Specialist Audit and Assurance Services from SAI New Zealand - was selected.

 After nearly a year of behind-the-scenes organisation and comprehensive recruitment activities, Rachel started her secondment at the Office of the Auditor-General in the Solomon Islands (SI-OAG) on 2 September 2019. She will be working with the team as the Deputy Auditor-General (DAG) for the coming year to provide assistance to strengthen the capacity and sustainability of the Office.  

 During the course of the year she will work alongside the Office’s Audit Managers to mentor and coach them so that one of them will take over the DAG position. Other responsibilities will include developing an effective quality control system for the Solomon Islands OAG and liaising with other strategic partners as they collectively seek to embed strengthening audit practices.

 Auditor-General Mr Peter Lokay, who has needed to fill this vacant role since 2016, created this approach and coordinated with PASAI with a vision to help build the capacity of his office to deliver his mandate. New Zealand’s Ministry of Foreign Affairs & Trade (MFAT) is funding Rachel’s deployment while DFAT Australia supports other logistical arrangements.

Says Peter Lokay, ‘We are privileged and thrilled to have Rachel working with us in such a practical guidance role for the next year. I know she will provide much-needed emphasis on quality audits while helping us build capacity for the future. We trust that Rachel will enjoy her time with us as much as we appreciate having her here.’

 For the two development partners, MFAT and DFAT, and PASAI and SAI New Zealand, it is a novel arrangement that has taken considerable time and collaboration to organise. New Zealand High Commissioner Don Higgins noted, “The Office of the Auditor-General plays a vital role in providing independent assurance to Parliament and to the people of Solomon Islands that public sector agencies have used public funds for the purposes for which they have been appropriated and in accordance with legislations, financial management rules and regulations. We are delighted to provide this secondment to assist the Auditor-General to carry out these functions.”

PASAI’s Chief Executive, Tiofilusi Tiueti, agrees. ‘We are very pleased with the outcome of this important peer support process. As with our very successful twinning and FASTS programmes, this enables a developing SAI to learn directly from a developed SAI and someone who is highly qualified for this role in all senses. We hope that in future we may be able to extend similar peer-to-peer cooperation and arrangements to other SAIs to provide the right support, at the right time, in the right way.’

 The Auditor-General acknowledges all partners in making this arrangement possible which will greatly move the office forward with its mandated programs.

For more information please contact PASAI Communications Advisor on jill.marshall@pasai.org

 Download the press release

PASAI's 22nd Congress in Fiji looks towards 2030

PRESS RELEASE

19 August 2019

PASAI’s 22nd congress focusses on Pacific SAIs’ roles in their government’s implementation of the 2030 agenda and applying strong governance to improve the lives of citizens

Natadola, Fiji, 13- 16 August 2019: PASAI’s 22nd Congress took place at Intercontinental Fiji Golf Resort and Spa, Natadola, Fiji.

Attending the Congress were over 60 participants representing 19 member SAIs, development partner organisations and international bodies supporting the work of PASAI in meeting its strategic plan, subject matter experts on climate change, gender equality and other global initiatives, and PASAI’s Secretariat along with other observers.  The Governing Board of PASAI held their 21st meeting on 12 August 2019 before Congress began, with chairmanship handing over from Mr. Grant Hehir, Auditor-General of Australia, to Fiji’s Auditor-General, Mr. Ajay Nand.

The central theme of the Congress, ‘SAIs’ Contribution to Sustainable Development Goals’ (SDGs), was introduced by the Speaker of the Fijian Parliament, Hon. Ratu Epeli Nailatikau. In an impressive and inspiring summary, the Speaker emphasised how the implantation of the 2030 Agenda relies on good governance along with the qualities underlined by SDG 16 – openness, transparency and inclusivity. He also stressed that the success of SDG implementation relies on “the whole community having the resources and unwavering will to implement change,” adding, “It is no longer business as usual.”

Attendees heard from organisations, innovators and SAIs from around the region on the many initiatives being undertaken to implement far-reaching SDG strategies, particularly those relating to the region’s biggest challenges – Gender Equality (SDG 5) and Climate Change (SDG 13). On gender issues, UNWomen reported that domestic violence rates in the Pacific are among the highest in the world, while UNDP stated that ‘The Pacific is in a constant state of recovery’ after series of natural disasters. All speakers and PASAI development partners spoke of the role that SAIs can play in questioning governments about their plans to implement the SDGs and monitoring progress against those plans.

PASAI’s member SAIs were encouraged to align their strategies for auditing implementation of the SDGs with their learning from the cooperative audit on preparedness for SDG implementation. It was acknowledged that while Pacific Leaders have committed annually over recent years to implementing the SDGs in Pacific nations, the seventeen SDGs represent cross-flowing issues that may require innovative audit approaches. A single SDG can impact across many different ministries, plans, policies and budgets (horizontal), and across different governance levels (vertical), so a comprehensive approach is required. SAI Heads recognised the many challenges facing them in auditing the implementation of SDGs in the Pacific context, including fitting it in with current SAI priorities and difficulties in accessing and obtaining data that is held in multiple forms and locations.

The Congress then focussed on practical ways that SAIs might approach the audit of SDG implementation, through integration or adaptation of existing frameworks, for example, and by growing capacity and capability via PASAI’s delivery approach for the second half of its 2014- 2024 Strategic Plan which offers ‘the right support, at the right time, in the right way.’ SAI Heads enjoyed a lively ‘Survivor Fiji’ debate delivered by the PASAI Secretariat to analyse and present their SAI-specific capacity-building needs, both in general for the purposes of good governance and accountability, and in readiness for audits of SDG implementation.

Hosted by Fiji’s Office of the Auditor-General and the AG himself, Mr. Ajay Nand, Congress and Governing Board participants enjoyed a wonderful Fijian ‘Welcome home’ from all involved, including a traditional dinner with the citizens of Sanasana village and a motivational speech from Fiji 7s coach, Gareth Baber, who shared many insights into how to lead a world-class team while honouring all their local and personal cultural influences.

PASAI looks forwards to next year’s 23rd PASAI Congress to be hosted by SAI Palau.  

Meanwhile, the full Communiqué from Congress 2019 can be downloaded here, and you can see photos from the event here.

For more information, please contact Jill Marshall, PASAI Communications Advisor, jill.marshall@pasai.org