POPA Conducts Training on Police Integrity

Kolonia, Pohnpei: September 9, 2020, the Pohnpei Office of the Public Auditor (POPA), Compliance Investigation Division (CID) conducted workshops on integrity, fraud and corruption for the 2020 Pohnpei Police Academy at the Pohnpei State Department of Public Safety (DPS). The invitation was sent from the Director of DPS, Patrick Carl for POPA to conduct a class instruction on corruption and fraud to the police academy trainees so they may have a better understanding and knowledge in the subject when they are conducting their duties on a daily basis.

Since majority of the police officers are entry level trainees, the workshop was geared in two phases: The first part was for them to learn the impacts of fraud and how to prevent it by leading and instilling integrity, accountability and ethical conduct in their daily work activities. The other phase was focusing on how to detect and investigate fraud.

The law enforcement and police agencies had been commonly viewed as one of the most vulnerable and exposed public agencies to the risk of fraud and corruption. Police Officers are the first responders to crimes occurred in the Pohnpei State jurisdiction. They should be upholding the law and ensuring that they strive to do the right thing in all situations to keep the public a safer place which also include discouragement of fraud. They should be leading by example to increase the public confidence and trust in their work. The training went well with active participation from the attendees.

POPA and DPS along with the Office of the Attorney General currently has a signed Memorandum of Understanding (MOU) in place to collaborate and joint forces in combating fraud and corruption.

POPA Investigative Advisor, Sophia Pretrick and staff investigators Trinia Eliou and Derek Dainard of the CID conducted the workshop.

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