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MEDIA RELEASE - IDI/PASAI 6th Cooperative Performance Audit of Preparedness for Implementation of SDGs, Audit Review Meeting, Fiji

The INTOSAI Development Initiative (IDI) and the Pacific Association of Supreme Audit
Institutions (PASAI) conducted an audit review meeting for the 6th Cooperative Performance
Audit (CPA) of Preparedness for Implementation of Sustainable Development Goals (SDGs).
Twenty-nine performance auditors from 13 Pacific Audit Offices attended this meeting from
11 to 15 June 2018 in Nadi, Fiji.

In the five day meeting, SAI teams presented their preliminary findings and shared their draft
audit report with the IDI, PASAI and peer teams participating in the programme. Performance
audit experts and mentors from the INTOSAI Development Initiative (IDI), PASAI Secretariat
and the audit offices (SAIs) of Papua New Guinea and Samoa guided the teams on how to
make the audit report on the preparedness for SDGs implementation as per International
Standards of Supreme Audit Institutions (ISSAIs).

The primary objective of this cooperative audit is to support audit offices (Supreme Audit
Institutions (SAIs)) in conducting ISSAI-based cooperative performance audits of
preparedness for implementation of SDGs in their national context. IDI and PASAI envisage
this audit as one of the SAI’s first responses in contributing to SDGs implementation by
providing independent oversight of the government’s efforts in implementing of SDGs
programs and activities. In a collaborative partnership between PASAI and the INTOSAI
Development Initiative (IDI), this programme coincides with and contributes to INTOSAI
Global Auditing SDGs programme by supporting SAIs in conducting high-quality audit of

Before this meeting, the attending SAI teams completed the eLearning course, developed
audit plans and participated in the audit planning meeting in Suva, Fiji in November 2017.
After the audit planning meeting, the SAI teams conducted the ISSAI based cooperative
performance audit and finalised respective draft audit reports. Constructive feedback was
provided to each SAI team from an allocated peer team and also from the programme
mentors for the purpose of improving the content and quality of the draft report and peer

A review team comprising of Mr. Shofiqul Islam, IDI Manager Capacity Development, and
Ms. Claire Kelly, PASAI Performance Audit Advisor, supported by one of PASAI sub-regional
representatives, Ms. Oceanbaby Penitito, Manager, Performance Audit division, Samoa
Audit Office facilitated the meeting.

PASAI acknowledges the support of IDI and also the Australian Department of Foreign Affairs
and Trade and the New Zealand Ministry of Foreign Affairs and Trade.

For more information contact:
Tiofilusi Tiueti
Chief Executive, PASAI Secretariat
Email: tiofilusi.tiueti@pasai.org
Telephone: +64 9 304 1275
Website: www.pasai.org

A’eau Agnes Aruwafu
Director, Technical Support, PASAI Secretariat
Email: agnes.aruwafu@pasai.org
Telephone: +64 9 304 1275
Website: www.pasai.org

Md. Shofiqul Islam,
IDI Capacity Manager
Email: shofiqul.islam@idi.no


Attendees of the IDI/PASAI 6th Cooperative Performance Audit Programme Review, June 2018

PASAI's Claire Kelly facilitating at the 6th Cooperative Performance Audit Programme Review

Participants from the Samoa Audit Office in the IDI/PASAI Review Workshop

 PASAI participants at the IDI/PASAI 6th Cooperative Performance Audit Programme Review in Nadi, Fiji, June 2018

PASAI participants at the IDI/PASAI 6th Cooperative Performance Audit Programme Review in Nadi, Fiji, June 2018

'Greening' PASAI - 10th meeting of ACAG/PASAI Regional Working Group on Environmental Auditing, May 2018

Working together to increase awareness, capability and knowledge-sharing in environmental auditing, the 10th meeting of the ACAG/PASAI Regional Working Group on Environmental Auditing (RWGEA) was hosted by the Queensland Audit Office in Brisbane, Australia, during May 2018. 

Read the findings of the meeting here ...

 Attendees of the RWGEA May 2018

Attendees of the RWGEA May 2018

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.



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.
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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CBC Forums for SAIs in Fragile Situations held in Johannesburg, South Africa

"The forum was organized in response to a need expressed at the CBC meeting in Washington DC in September 2017, where the issue of Supreme Audit Institutions operating in a fragile environment was discussed. Supreme Audit Institutions and Auditors General declared a wish to deliberate concrete challenges and possible solutions to practical problems in their daily operations and management of their SAI."

Read more at the link here.

The Future of Audit: No Magic Recipes

"Supreme Audit Institutions need to take action in building capacity that allows us to be relevant actors in the midst of disruption. We can do this through sharing best practice on robust capacity-building policies and their implementation, incorporating the stakeholder perspective closer into our work, putting the ISSAI 12 into practice and supporting innovation in our working methods."

Read more of this great article at the link here.

PASAI is seeking Parttime Communications Advisor/Editor 20 hours/week

Job Description

Communications Advisor/Editor, 20 hours a week

Applications close Monday, 2 April 2018.

The Pacific Association of Supreme Audit Institutions (PASAI) is the official association of 26 Supreme Audit Institutions (government audit offices and similar organisations, known as SAIs) in the Pacific region.

PASAI has an Auckland-based Secretariat, and operates through a New Zealand-registered incorporated society. Its budget is about NZ$3 million each year, although this is expected to increase. Its work is funded by several development partners, including the Asian Development Bank, the Australian Department of Foreign Affairs and Trade, the New Zealand Ministry of Foreign Affairs and Trade, and the World Bank.

We're recruiting for a quick-thinking, audience-focused wordsmith, who is cheerful, clever, composed, and capable.

For the past four years PASAI's communications advice and editorial support has been provided by external contractors, but with PASAI's current focus, it is now our preference to recruit a part-time local Communications Advisor/Editor to be based in the Secretariat office in Parnell, Auckland. A well-qualified and experienced communications professional is needed to ensure the quality of PASAI's materials and reports and prepare them for publication and distribution.

We need someone with an above-average grasp of written English, a sharp eye for detail, and a commitment to plain English. As well as seeing ambiguity, a lack of clarity, or a misplaced comma (and knowing how to fix them), you also need the ability to see when the structure or story is not quite right – and suggest how it could work better.

This role is part-time, although at peak times, additional hours may be required. This role reports directly to the Chief Executive, and provides communication advice and support to the Secretariat Team and also to PASAI members. To find out more about us, see our website: www.pasai.org

For more information on this role, please contact Jen Broster on 04 917 1500 or recruitment@oag.govt.nz.

You must apply online through www.jobs.govt.nz (and you'll find the position description there, too).







PASAI is seeking applications to conduct Mid-Term Review of PASAI's implementation of its Strategic Plan 2014 to 2024


Pacific Association of Supreme Audit Institutions (PASAI) is seeking application from an individual or firm to conduct a mid-term review of the implementation of its Long-term Strategic Plan 2014-2024.  The Mid-Term review Terms of Reference (TOR) which provides details on the objective and scope of the review can be accessed here (TOR) or requested from Ms. Natalie Price (PASAI Office Coordinator) at natalie.price@pasai.org.

The applicant must have a vast knowledge and experience on SAI capacity development and methods, Pacific policy and audit issues, and an understanding of effective international and regional approaches. The reviewers will have a strong understanding of Pacific context specifically operating environment of SAIs.

Those wishing to apply shall send detailed Curriculum Vitae, Project Proposal outlining key elements of their approach to the review, consultancy fee rates and confirming availability to reach Mr. Tiofilusi Tiueti, Chief Executive, PASAI Secretariat: tiofilusi.tiueti@pasai.org  or secretariat@pasai.org  by the 16th of April, 2018.

If you require further information or clarification please contact Ms. Natalie Price at the PASAI Secretariat at natalie.price@pasai.org or call +64 9 304 1275 during office hours.



The Office of the Federated States of Micronesia Public Auditor and the Office of Pohnpei State Public Auditor combined forces to execute the Fraud Awareness Flexible Funding project. The project is coordinated through the Office of the Commonwealth Ombudsman (OCO), and funded by the Australian Department of Foreign Affairs and Trade (DFAT) as part of the Pacific Governance and Anti-Corruption program.  FSM's objective is to raise public awareness through their community outreach program by educating the entire community, inclusive of government departments, on the impact of fraud, corruption and suspicious activities. The OPAs aim is to empower the community to be able to identify and correctly report these activities supporting the prevention of fraud and corruption.

As part of their Flexible Funding Project by the Office of Commonwealth Ombudsman (OCO), FSM OPA's have worked together to produce a video to increase public awareness and education of the Public Auditor’s value and benefits. 

The video is called "Paddling together for a fraud free FSM" discusses the role of Auditors in matters relating to fraud, corruption and abuse of public resources, and provides a guideline on citizen’s responsibility to identify and report on the waste and mismanagement of public funds and related resources

You can access this excellent video below:  https://www.youtube.com/watch?v=SE2V1hALJK8

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FSM State of Chuuk appoints a new Public Auditor

PASAI welcome Mr. Manuel “Manny” L. San Jose Jr. to the PASAI Family as the newly appointed Public Auditor of Chuuk State, FSM.  Mr San Jose Jr is not new to PASAI as he was working for about nine years at the FSM National Public Auditor's Office prior to being appointed as the Chuuk State Public Auditor.  He started working as an Audit Supervisor and held the position of Audit Consultant/Audit Manager when he left FSM National Public Auditor's Office in 2017. Over the years he has participated in many PASAI activities, workshops and regional/global programmes and we look forward to working with him once again in his new capacity.

Mr. San Jose has 36 years working experience in the fields of auditing, finance and accounting, and information technology both in private and government sectors. In private sector, he worked for companies in various industries such as auditing, manufacturing, insurance and education (a university) where he held a number of key executive posts such as Audit Manager, Management Information Systems (MIS) Manager, Assistant Vice President for Information Technology, Senior Assistant Vice President for Audit, Vice President/Comptroller for Finance, and Chief Finance Officer (CFO).

Mr. San Jose, a cum laude graduate, earned a bachelor degree in commercial science major in accounting.  Furthermore, he earned a Master’s degree in Business Administration (MBA) and currently has earned six professional certifications as follows:  

1.     Certified Public Accountant (CPA-Phils)

2.     Certified Internal Auditor (CIA)

3.     Certified Information Systems Auditor (CISA)

4.     Certified Government Auditing Professional (CGAP)

5.     Certification in Risk Management Assurance (CRMA)

6.     Certified Forensic Investigation Professional (CFIP)

PASAI look forward to working with Mr San Jose and his staff to make a difference to the lives of citizens in FSM State of Chuuk. 

Congratulations again on your new appointment!





We invite you to read the latest quarterly newsletter of the INTOSAI-Donor Cooperation!

It is produced in English, Arabic, French and Spanish, presenting updates on the IDI's projects over the previous quarter and cooperation activities across the region. 

Please copy the link below to access this newsletter.