International Standards of Supreme Audit Institutions (ISSAIs)
PASAI takes first steps in implementing ISSAIs.
The 14th PASAI Congress held at Nukualofa, Tonga on 2-5 August 2011 took significant steps to commence the adoption of ISSAIs into its work programme, the Pacific Regional Audit Initiative (PRAI). A presentation during the congress week successfully raised the Congress’s awareness through introducing them to an innovative ISSAI checklist. The checklist focuses on the ISSAIs at Level 2 of the ISSAI Framework dealing with the “Prerequisites for the Functioning of SAIs.
The checklist enables a SAI to compare their current position against the prerequisites outlined in the ISSAIs.
Many SAIs face challenges – either constitutionally or organisationally – in meeting the ISSAI prerequisites. The PASAI Congress members made their own self-assessment against the checklist as a first step in working with the ISSAIs. The outcome of the workshop included sharing the challenges that SAIs have in meeting all the prerequisites and individual Auditors-General developing strategies to move their SAIs towards effectively meeting the Framework.