PASAI gathers compliance auditors in Tonga for cooperative audit on government payroll frameworks

Luke Eaton

May 26, 2026

Nuku‘alofa, Tonga: The Pacific Association of Supreme Audit Institutions (PASAI) is training Pacific Island auditors to deliver high-quality compliance audits of government payroll frameworks in Tonga this week.

Eighteen senior staff (14 female, 4 male) from the government audit offices of Chuuk State, the Cook Islands, Nauru, Papua New Guinea, Tonga, Tuvalu and Vanuatu are participating in the 5-day, face-to-face workshop from 25 to 29 May 2026.

PASAI program directors, Susana Laulu and Sinaroseta Palamo-Iosefo, are co-facilitating the workshop with Senior Advisor International Engagement at The Audit Office of New Zealand, Gerhard van den Berg, and Senior Manager at the INTOSAI Development Initiative (IDI), Shofiqul Islam.

The IDI is the capacity development arm of the global umbrella organisation for the external government audit community, the International Organization of Supreme Audit Institutions (INTOSAI).

Ms Laulu explained that the audit offices participating in this capacity-building program chose government payroll as its focus because payroll is one of the largest and most sensitive areas of public expenditure.

“When payroll frameworks are strong, governments can better safeguard public funds, ensure staff are paid accurately and on time, and maintain trust in public administration,” she said.

Before gathering in Tonga, participants completed research to document their jurisdictions’ payroll frameworks, the infrastructure that supports those frameworks and the data they can generate.

“By building a strong understanding of the subject matter and methodology, participants will be better equipped to develop robust audit plans that support impactful compliance audits that meet international standards,” Ms Laulu said.

In opening remarks, the Executive Director Compliance Audit at the Tonga Office of the Auditor General, Cathreen Mafi, said, “We look forward to the participants’ growth and development from this audit experience.

“Cooperative audits are great setups for accessing more resources to help with your audit than you would normally have access to.”

While the workshop is focused on strengthening participants’ knowledge of the audit subject matter, audit methodology and planning, the PASAI–IDI resource team will continue to support participating audit offices into 2027 while they finalise their planning, conduct fieldwork and report on this cooperative compliance audit.

Ms Laulu and Ms Palamo-Iosefo met with the First Secretary, Governance at the Australian Department of Foreign Affairs and Trade (DFAT), Tegan Baker, to provide a brief overview of the workshop and other PASAI programs, such as twinning support between member offices.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and DFAT.