Audit — PASAI

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About

PASAI strategy 2024–2034

News and media releases

Our people and partners

Secretariat team

The Secretary-General

Governing Board

Members

Australia – National Office

Australia – Australian Capital Territory

Australia – State of New South Wales

Australia – State of Queensland

Australia – State of South Australia

Australia – State of Victoria

Australia – State of Western Australia

Federated States of Micronesia (FSM) – National

FSM – Chuuk State

FSM – Kosrae State

FSM – Pohnpei State

FSM – Yap State

French Polynesia

Marshall Islands

Northern Mariana Islands

Papua New Guinea

Solomon Islands

Resources

Independence Resource Kit

PASAI manuals and guidelines

Financial audit resources

Performance audit resources

Compliance audit resources

Publications

Quarterly reports

Accountability and Transparency reports

Regional reports

Review of Pacific performance auditing

SAI insights reports

Capability development

Learning Platform

Events calendar

Competency Framework

Learning Platform 2

Procurement

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About

PASAI strategy 2024–2034

News and media releases

Our people and partners

Secretariat team

The Secretary-General

Governing Board

Members

Australia – National Office

Australia – Australian Capital Territory

Australia – State of New South Wales

Australia – State of Queensland

Australia – State of South Australia

Australia – State of Victoria

Australia – State of Western Australia

Federated States of Micronesia (FSM) – National

FSM – Chuuk State

FSM – Kosrae State

FSM – Pohnpei State

FSM – Yap State

French Polynesia

Marshall Islands

Northern Mariana Islands

Papua New Guinea

Solomon Islands

Resources

Independence Resource Kit

PASAI manuals and guidelines

Financial audit resources

Performance audit resources

Compliance audit resources

Publications

Quarterly reports

Accountability and Transparency reports

Regional reports

Review of Pacific performance auditing

SAI insights reports

Capability development

Learning Platform

Events calendar

Competency Framework

Learning Platform 2

Procurement

Training pathways
Core skills
Audit
Investigation
Governance
PA1
PA2
PA3
CI
FA1
FA2
FA3
FA 1.1
FA 1.2
FA 1.3
FA 1.4
FA 1.5
FA 2.1
FA 2.2
FA 2.3
FA 2.4
FA 2.5
FA 3.1
FA 3.2
FA 3.3
FA 3.4
FA 3.5

Independence Resource Kit intro

United Nations and CHOGM Resolutions

Independence-related resolutions

UN Resolution A/66/209

UN Resolution A/69/228

INTOSAI Comment on Resolution 66

INTOSAI Comment on Resolution 69

CHOGM Final Communique 2013

INTOSAI, ISSAIs and the IDI

INTOSAI, ISSAIs and the IDI on independence

Professional pronouncements

8 Pillars of Independence

Eight pillars of independence

Access to Information

Reporting Audit Results

Timing of Audits

Effective Follow Up of Audits

Financial and Administrative Autonomy

Being a model organisation

Being a model organisation

Ethical infrastructure and leadership

Ethical infrastructure, leadership and staff

Ethical Leadership

ISSAI 130 - Code of Ethics

Shared learnings

Shared learning on independence

Fiji passes landmark bill

FSM Pohnpei makes gains

Marshall Islands' journey

Kiribati's independence story

Tuvalu's journey to independence

18th PASAI Congress

Commonwealth SAIs: Making SAI independence a reality

SAI legislation

SAI-specific legislation

Pacific legislation

Australasian legislation

Self-assessing independence

Assessing SAI independence

SAI PMF assessment tool

VAGO methodology

Planning for independence

Planning SAI independence

SAI independence checklist

SAI Independence Strategy template

Legislative reform policy paper template

Drafting instructions

Threats to independence

Understanding threats to independence

Strengthening External Public Auditing in INTOSAI Regions

Mitigation strategies

Courses

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