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Twinning Support to Office of the Auditor-General Solomon Islands Phase 3


Honiara, Solomon Islands

The New South Wales Audit Office (NSWAO) and the Office of the Auditor-General of Solomon Islands (OAGSI) conducted a phase 3 training under the twinning arrangement to support the OAGSI. The training was aimed at building and enhancing the capacity of staff on audit from planning an audit to execution and reporting. Part of the training was using on-live audits in TeamMate (auditing software).

Key Focused learnings were:
• Planning the audit effectively in TeamMate using relevant PASAI templates
• Setting materiality
• Identifying audit risk
• Responding to audit risk in the audit programs
• Efficient and effective reviewing of work papers in TeamMate.
• Strategies for effectively leading audit engagement
• Develop understanding of the risks of auditing valuations
• Oversight Contract Audit Agents

Fourteen Auditors of the OAGSI attended this training meeting from 16 to 27 April 2018.
The ten day training provided these auditors with the opportunity to share ideas and experiences, do team presentation on the topics learnt each day and receive guidance on ‘how to’ plan the audit effectively, identify key risks and different sampling methods. Two experts from the NSWAO) provided this guidance.

On the final day, auditors were allowed time for questioning and comments on areas covered during the ten days training. The auditors have gained new technical skills and enhanced the current auditing skills to carry out their work effectively.

The workshop was facilitated by two Audit Managers Ms Roopal Rachna and Mrs Farisha Ali. It was supported by Australian Department of Foreign Affairs and Trade.
OAGSI acknowledges the support of NSWAO and also the Australian Department of Foreign Affairs and Trade.

 

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A Success Factor for both International Capacity Development Programs and International Organization's Meetings

by Keisuke Kato
Deputy Director, Office of International Affairs
Board of Audit, Japan

When conducting international capacity development programs, we need to consider how to overcome differences in systems, languages and cultures between the participating countries. If I were in charge of such international programs, I would attach importance to the following principles:

When introducing a SAI’s audit methodology/case to the participants, it should be introduced objectively as an example. It should not be introduced as being better than any other SAI’s audit methodology/case. Also, we should not force the participating SAIs to adopt it.

Each country has its own distinctive system, which has been created through a unique process based on its unique historical background. We should respect each other’s systems and not see subjectively that the country A’s system is better than the country B’s system. For example, SAI Japan conducts a seminar where we simply introduce SAI Japan’s experience and methodology on public construction works audit, not intending to demand the participating SAIs to adopt our audit methodology. We fully understand that our audit methodology has been created under Japan’s unique environment, under which natural disasters such as earthquakes, typhoons etc. occur frequently, thus our public construction works system has been developed so that our infrastructure should withstand against such natural disasters. Our audit methodology would not work without Japan’s public construction works system. Thus, seminar participants would not understand our audit methodology/case correctly without understanding Japan’s unique environment. For these reasons, we explain Japan’s unique environment, our unique public construction works system and our unique history that have developed our audit methodology. Our seminar’s main purpose is to make the participants fully understand our public construction works audits. It depends entirely on the participants whether they would like to adopt our audit methodology or not. We do not force them to do so.

When conducting international seminars, our main focus is on how to provide a platform for the participants, where they all can understand other SAI’s experiences. In order to achieve this goal, we try to provide an environment in which all participants can join the discussion.

As SAI Japan is in charge of ASOSAI’s capacity development activities, I have had the opportunity to plan and organize knowledge sharing seminars for ASOSAI’s members. In this role I soon realized that the systems of ASOSAI’s members are very different from each other. For example, if the theme of a seminar is performance audit, the gap between each SAI’s experiences on performance audit is so big that it seems meaningless to discuss it with each other. Some SAIs may have experience from performance audit since over 20 years, while some SAIs have just introduced it, or other SAIs have not introduced it yet. Despite such huge differences, however, it is meaningful to discuss the same topic among the member SAIs. You will find out some SAIs may benefit from your SAI’s experience, while your SAI may also benefit from other SAIs’ experience in spite of huge differences.

To understand other SAIs’ situations, organizers need to create an environment where each participant can talk freely about his/her SAI’s system and audit situation, while other participants listen. In this regard, I would like to mention failures that I experienced in a seminar some years ago. In that seminar, since there were only about ten participants, I set a discussion session among all the participants in order to collect their thoughts and views and then finalize the seminar. At that instance, my colleague from another SAI who was invited to attend the seminar as instructor, gave me the following advice: “- The next time, you could divide the participants into small groups, ideally, each of which consists of only 3-4 people. It is better to discuss in the small group first, and then make all the participants gather in a discussion where the leader of each group presents his/her group’s comments/thoughts to all the participants.” Since then, I always make it a habit to introduce a small group work session, followed by a discussion by all the participants together. I have found that, if the discussion is done with many people from the start, only some people present their views while people who are shy or are non-native English speakers tend to be quiet, left without an opportunity to make their views heard. In recent seminars, I have been happy to find that participants who are shy or are non-native English speakers do present their views well in the small groups.

As I am also a non-native English speaker, I understand fully how difficult it can be to keep up with the discussion in international seminars where English is the official language. Therefore, when we are in charge of international programs, we make it a habit to provide sufficient preparatory time to the participants and give them the seminar’s documents well before the seminar starts. If we did not do that, the participants from non-English speaking countries would not be able to participate fully in the seminar because they would not be able to understand its contents, not being able to prepare before the seminar. If they were given the chance to read the documents well before the seminar, they would understand its contents.

Having experiences from attending both international capacity development programs and international organization’s meetings such as ASOSAI/INTOSAI Governing Board meetings, I have found that the key factor for the success of these events is the same. It is to create an environment where all members feel that they are provided equal opportunities, that they can express their views freely and that their opinions are treated as important input. This way the efforts made in both capacity development activities and international organization’s meetings would reach further and make a difference to many more SAIs.

 

PASAI Audit Institutions Develop Strategic Plans

The audit institutions in the Pacific region attended a workshop in Nuku’alofa, Tonga on 23 - 27 April 2018 to develop their strategic plans and related operational plans. The plans were based on the results of the evaluation of their offices through the INTOSAI performance measurement framework (SAI PMF). The workshop covered the whole strategic planning process which is part of the INTOSAI global programme on Strategy, Performance Measurement and Reporting (SPMR). The SPMR programme not only focuses on the strategic planning cycle but on the strategic management cycle, including performance measurement and reporting.
Twenty-six participants from 11 government audit offices (or SAIs) attended the workshop from Cook Islands, the Federated States of Micronesia – National Office and the state audit offices of Kosrae, Pohnpei, and Yap, Republic of the Marshall Islands, Samoa, Guam, Solomon Islands, Tonga, and Tuvalu. All but two of the audit institutions were also represented by their Auditors-General or Public Auditors.
The workshop was facilitated by Freddy Yves Ndjemba, Dafina Dimitrova, and Shofiqul Islam from the INTOSAI Development Intiative (IDI), assisted by Sarah Markley from the New Zealand Office of the Auditor-General, and Tiofilusi Tiueti, Sinaroseta Palamo-Iosefo and Eroni Vatuloka from the Pacific Association of Supreme Audit Institutions (PASAI).
Photo: The Strategic management workshop participants from SAIs of the pacific region with the facilitators.
The Pacific is one of the two INTOSAI regions piloting this global programme whose objective is to ensure audit institutions develop and maintain a strategic planning and management process, that enables them to achieve strategic outcomes and deliver value and benefits to the citizens.
Participants appreciated the importance of a strategically managed SAI in its mission to lead by example and add value to society, making a difference to the lives of citizens.
The participants will meet again in October 2018 to evaluate their draft strategic plans to ensure development outcomes are realistic and can be supported by their governments and development partners.
PASAI acknowledges the financial support by the IDI, Australia Department of Foreign Affairs and Trade, and the New Zealand Ministry of Foreign Affairs and Trade to conduct this strategic management programme for SAIs in the Pacific region.
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For more information contact:
Mr. Tiofilusi

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Tonga Office of the Auditor-General gains momentum in the adoption of ISSAIs

 

The Tonga Office of the Auditor-General (TOAG) on Monday 30 April 2018 commenced a workshop on Stage II of the implementation of the international auditing standards called the ISSAIs (International Standards of Supreme Audit Institutions). The week-long workshop is one of the activities of Australia’s Department of Foreign Affairs & Trade (DFAT)-funded project called “Support for the External Oversight Function of the Public Financial Management (PFM) System in Tonga”. The project provides support to the TOAG as well as the Public Accounts Committee (PAC) of the Legislative Assembly of the Kingdom of Tonga.  The objective of the workshop was to discuss the ISSAI based compliance and financial audits methodology, as well as prepare the TOAG audit teams for pilot audits.

The workshop was facilitated by Karma Tenzin and Shofiqul Islam of the INTOSAI Development Initiative (IDI) and Sinaroseta Palamo-Iosefo and Eroni Vatuloka of PASAI. TOAG, IDI and PASAI have signed an agreement to achieve the objectives of the stage II support and timely completion of the activities.

The Australian High Commissioner in Tonga, His Excellency Mr. Andrew Ford, in opening the workshop stated that he was happy to hear about the results of the first stage of the ISSAI implementation – which was mapping the current audit practices to ascertain the implementation needs. He added that this second stage, the adoption of the ISSAI compliant audit methodology and conducting pilot financial and compliance audits, is important in the adoption of the international standards.

The High Commissioner hopes that SAI Tonga (TOAG) will have progressed with the adoption of the methodologies for financial and compliance audits by the end of the workshop and looks forward to them using the ISSAI methodologies in the pilot audits. He reiterated the Australian government’s commitment to accountable and transparent Pacific island states, as government ministries and departments pursue their development outcomes.

The Auditor-General Mr. Sefita Tangi thanked the Australian government for their continued support to the TOAG.

PASAI acknowledges the financial support from both DFAT and the IDI to the implementation of ISSAIs in the TOAG.

 

 

 

  

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