Pacific Association of Supreme Audit Institutions

Position description : Public Auditing Expert - Subregional Audit Support Program

Position:	Sub-regional Audit Support (SAS) Program Public Auditing Expert
Reports to:	SAS Program Coordinator
Date:	June 2010

The Pacific Association of Supreme Audit Institutions (PASAI) is the official association of supreme audit institutions (i.e., government Audit Offices and similar organizations known as SAIs) in the Pacific region. PASAI is one of the regional working groups belonging to the International Organization of Supreme Audit Institutions (INTOSAI). PASAI promotes transparent, accountable, effective, and efficient use of public sector resources in the Pacific. It contributes to that goal by helping its member SAIs improve the quality of public sector auditing in the Pacific to uniformly high standards. To meet that objective, PASAI’s mandate is to:

strengthen understanding, co-operation, and co-ordination between its members;
advocate the interests of good governance, including transparency, accountability, and the need for strong and independent SAIs, to governments and others in the Pacific region;
build and sustain public auditing capacity across the Pacific by sharing knowledge with, and providing support to, its members;
assist its members to perform their auditing functions, including through co-operative audits and similar activities;
serve as a regional working group of INTOSAI, in the interests of all SAIs in the Pacific and beyond; and
encourage co-operation with other regional working groups and SAIs.

PASAI’s Secretariat is based in Auckland, New Zealand until at least mid 2011, when the location will be reviewed by the Governing Board.

The Secretariat includes the Executive Director, the Officer Manager, and the Administrative Assistant. They may be supplemented with secondees working for designated periods on special tasks or projects. They are supported by a full-time Capacity Building Advisor.

The SAS Program

PASAI has adopted a Sub-regional Audit Support (SAS) Program to assist the audit offices in Kiribati, Nauru, and Tuvalu in producing audited public accounts to uniformly high standards in a timely manner. The program has a significant emphasis on the development and understanding of public auditing methodology, and on capacity building in the three SAIs. The first cycle of reports under the Program is currently being completed, and work will soon commence on the second and third cycles.

Primary objectives/overall purpose of this position

Building on the accomplishment of earlier SAS work, the SAS Public Auditing Expert will provide guidance, support, and training to the audit team. The Auditors General of Kiribati, Nauru and Tuvalu will remain responsible for signing and issuing the reports.

Working as an SAS team member, the Public Auditing Expert will

participate in developing and implementing the audit plan for the financial audits of annual public accounts,
advise on the preparation of audit opinions and reports and
provide on-the-job training to team members.

Responsibilities and tasks

Work with the SAS program coordinator to achieve specific program/project goals.
Take a lead role in undertaking financial audits, with a strong emphasis on improving audit quality and timeliness.
Prepare and maintain a rolling sub-regional audit program, which will be reviewed and endorsed by the SAS program committee. The program will identify the focus, sequencing and timing of audits and other activities and provide the basis for monitoring and evaluation.
Provide advice and assistance on financial statement preparation, and complete audit tasks as assigned in the audit program.
Implement New Zealand audit methodology based on the International Standards on Auditing.
Identify and/or prepare guidance materials on auditing practices and approaches to support the audit methodology’s introduction and support SAS program training activities.
Train and provide knowledge transfer to SAS team members and other related personnel (such as finance ministry staff).
Identify capacity and accountability constraints that could benefit from additional support.

Reporting relationships

The position reports directly to the SAS Program Coordinator (who sets specific expectations and monitors and evaluates performance).

For various activities, the SAS program coordinator will coordinate work with the Heads of SAIs, SAI staff, the PASAI Secretariat, and other program partners.

General competencies

Achieving Impact	Manages multiple assignments so that objectives are met; coaches and supports others; effectively balances competing demands and proactively addresses potential problems; works at both the strategic and operational levels; applies exceptional conceptual and analytical skills.
Completing Work	Demonstrates knowledge of and ability to apply applicable professional standards; delivers products of the highest quality on time; evaluates and synthesizes information from multiple sources.
Working with Others	Treats others with respect; models tact and professionalism in difficult situations; seeks input from others and promotes collaboration; listens effectively and appropriately addresses issues raised by others; provides constructive feedback.
Communicating for Results	Maintains a confident professional image; demonstrates exceptional oral and written communication skills; presents information clearly, concisely, objectively, and logically; demonstrates cultural awareness and sensitivity; provides effective on-the-job training.
Promoting Professional Development	Demonstrates a commitment to and an appreciation of the value of professional development; gives attention to continuously developing skills and knowledge and to sharing them with others; promotes best practices.

Specific qualifications (experience and education)

Level 4 or 5 (Senior Auditor, Audit Supervisor, Audit Manager) with a 4-year degree and more than 5 years practical experience and proven technical expertise.

Relevant professional certification preferred (CA, CPA, CISA, CFE, CGFM, CGAP, or CIA).

Work conditions

Most of the work will be performed at the various SAS locations, at Governing Board or SAS Committee meetings, or the PASAI Secretariat in Auckland.

Travel costs (transportation, accommodation, per diems) will be funded through PASAI.

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