Heads of the Pacific’s government audit offices gather in New Caledonia for PASAI’s 26th Congress

Nouméa, New Caledonia: More than 60 people from countries across the Pacific and as far afield as Austria, Norway South Africa and the United States of America attended the 26th Congress of the Pacific Association of Supreme Audit Institutions (PASAI), attracting the presence of the President of New Caledonia, Alcide Ponga, and the French Ambassador to the Pacific, Véronique Roger-Lacan.

Representatives of 24 PASAI member offices attended the 4-day meeting hosted by the Territorial Chamber of Accounts from 26 to 29 August 2025 in Nouméa, New Caledonia.

The theme of the Congress was, “Audit impact for improved accountability and transparency.” 

In his opening address, President Ponga expressed his view that in carrying out the fundamental tasks of transparency, responsibility and independent control, government audit offices drive the improvement of public services and are essential for functional political systems.

Ambassador Roger-Lacan spoke of the maturation of good governance models and that citizens have increasingly higher expectations of public accountability and transparency.

In a keynote address by the Deputy Director-General of the Pacific Community (SPC), Maria Fuata said that sustainable development is not possible without accountability and that in the Pacific, we must pursue the best value for every public program, initiative and service.

With an appointment that began on 3 July 2025, the Controller and Auditor-General of New Zealand, Grant Taylor, in his capacity as the Secretary-General of PASAI, spoke of gaining a strong sense of collaboration and unified commitment to audit quality among members at the Congress event.

“We all work to create a tension that influences legislatures to direct public expenditure to where it is needed most,” Mr Taylor said.

Auditors general, public auditors and others in similar roles from Australia, New Zealand and the Pacific Island sub-regions of Melanesia, Micronesia and Polynesia, as well as PASAI Secretariat staff and other stakeholders with an interest in national integrity and public financial management systems discussed a range of issues during the gathering.

Through a series of panel discussions, Congress attendees reflected on matters related to adhering to international auditing standards in small island developing states, enhancing audit quality through regional collaboration and strengthening collaborative work with legislatures.

Preceding Congress on 25 August 2025, PASAI’s Governing Board held its 43rd meeting and agreed on recommendations for the approval of Congress.

PASAI released a detailed communiqué following the event and looks forward to the next Congress to be hosted by the Nauru Department of Audit.

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

Attribution for the images below goes to Jessica Du, Vice President and Editor of the International Journal of Government Auditing:

Attendees of the 26th PASAI Congress

Cook Islands Director of Audit, Desmond Wildin (right), passing a ceremonial gavel to the President of the Chamber of Accounts of New Caledonia, Florence Bonnafoux (left), at the Governing Board Chairperson handover

President of New Caledonia, Alcide Ponga

Controller and Auditor-General of New Zealand and Secretary-General of PASAI, Grant Taylor

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

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Pacific Island audit office staff to focus on investigations in new webinar series

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of webinars to strengthen the capacity of its members to conduct investigations.

Seventy-seven staff (43 female and 34 male) from the government audit offices of American Samoa, the Cook Islands, the Federated States of Micronesia (FSM) National, Fiji, FSM Kosrae, FSM Pohnpei, Guam, the Marshall Islands, Papua New Guinea, Samoa and Tonga have registered for the remotely accessible capacity building training, which started yesterday.

Led by PASAI Program Director and Certified Fraud Examiner, Sophia H Pretrick, the first webinar in the series provided an overview of fraud and covered what constitutes fraud, fraud detection, red flags and warning signs, common types of fraud and fraud prevention measures.

“This webinar will also help our many member offices who conduct fraud awareness outreach briefings to colleagues in the public sector and to other stakeholders,” Ms Pretrick said.

PASAI has developed this training to support SAIs in their objective to promote good governance, integrity and ethical conduct in the public sector.

The training provides tools for Pacific Island audit offices to be more proactive in recognising fraudulent activities.

Participants will be able to recommend mechanisms that will help prevent fraud and maintain accountability in the public sector.

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

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Contact information:

Sophia H Pretrick, Program Director PASAI
E: sophia.pretrick@pasai.org  P: +64 9 304 1275

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More Pacific Island government audit offices to upgrade in-house quality management systems

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) continued its support to Pacific Island government audit offices to set up a formal system of audit quality management (SoAQM) with an in-person workshop this week.

Six staff (3 female and 3 male) from the government audit offices of the Federated States of Micronesia (FSM), the FSM State of Kosrae and Tonga gathered in Auckland to participate in the 4-day workshop which ended today.

PASAI, in cooperation with the INTOSAI Development Initiative (IDI), is already helping 5 other offices establish fit-for-purpose SoAQMs that promote continuous improvement with self-correcting mechanisms.

Program Director, Meresimani Vosawale-Katuba facilitated the training alongside Matthew Geddes (Director, Quality Assurance [Annual Audits] from the Office of the Auditor-General of New Zealand) and Stuart Cormack (Manager Methodology from Audit New Zealand).

Ms Vosawale-Katuba explained, “In this workshop we explained how to get an office aligned with the recently revised international standards of audit quality management with processes such as quality risk management, monitoring and remediation, and the evaluation of the SoAQM.

“We also equipped participants to carry out their own Needs Analysis Assessments.”

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

SoAQM workshop participants and facilitators in Auckland, New Zealand

SoAQM workshop participants and facilitators during training

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Contact information:

Meresimani Vosawale-Katuba, Program Director PASAI
E: Meresimani.VosawaleKatuba@pasai.org P: +64 9 304 1275

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Performance audits a focus for PASAI Program Director in Palau

Koror, Palau: Program Director from the Pacific Association of Supreme Audit Institutions (PASAI), Mike Scott, is providing in-person technical assistance to the Office of the Public Auditor (OPA) of the Republic of Palau this week.

Mr Scott’s assistance covers matters ranging from the delivery of quality audits to the internal governance of the OPA. This includes working with the Public Auditor, Satrunino Tewid, and his staff to help the OPA update its forward program of work and refine its human resource practices. 

Mr Scott explained, “A big part of the OPA’s work is conducting performance audits in response to requests from the Senate and from the OPA’s annual audit plan.

“I’m here to advise the audit teams on how to approach and complete a number of those audits, as well as audits of grants received by the government and audits of the performance information prepared by public agencies.”

Of the team at the OPA, Mr Scott said, “They are committed to using the full range of their office’s mandate to deliver quality audits and other work that provides transparency and accountability for the Palau Congress and citizens of Palau.

“This small team plays an outsized role in Palau’s public financial management system and strives to enhance public sector performance.”

Mr Tewid welcomed the assistance from PASAI through Mr Scott’s visit, saying, “My office plays a crucial role in safeguarding the efficient and effective administration of public resources for the people and Government of Palau.

“I am grateful for PASAI’s invaluable assistance in helping us to fulfil this role.” 

During his mission, Mr Scott also visited the Ambassador of Australia to the Republic of Palau, His Excellency Mr Toby Sharpe, to brief him on the support PASAI is providing to the OPA.

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

Program Director, Mike Scott (centre), with Palau Public Auditor, Satrunino Tewid (third from right), and his staff

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Contact information:

Mike Scott, Program Director PASAI
E: mike.scott@pasai.org P: +64 9 304 1275

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Two Micronesian state public audit offices benefit from PASAI organisational assistance

Kolonia, Pohnpei: Program Director for the Pacific Association of Supreme Audit Institutions (PASAI), Sinaroseta Palamo-Iosefo, spent 2 weeks in the Federated States of Micronesia providing in-person technical support to the staff at the state public audit offices of Pohnpei and Kosrae.

Ms Palamo-Iosefo started work at the Pohnpei office on 21 July, supporting staff to establish performance management processes, identify competencies needed for individuals and create a learning and professional development (LPD) plan.

“Audit offices can support staff competency development by refining job profiles, creating LPD plans and maintaining databases of staff progress towards professional certification,” Ms Palamo-Iosefo said.

Ms Palamo-Iosefo guided staff to develop their own performance agreements as a basis for monitoring performance and ensuring they contribute to achieving the SAI’s organisational goals.

She also trained staff on the importance of overall audit planning so audit offices can focus on key government priorities and matters of public interest, maximise their audit coverage, submit reports in a timely manner and conduct quality and impactful audits and investigations.

Locally-based Program Director, Sophia Pretrick, provided feedback on the office’s Investigation Division’s annual plan, ensuring it is integrated in the office’s annual operational plan.

From 28 July, Ms Palamo-Iosefo provided similar organisational technical assistance to the equivalent state office based in Tofol, Kosrae.

As well as technical support, Ms Palamo-Iosefo worked with the Public Auditor, Palikkun Kilafwasru, to review the bespoke capacity development plan used to guide the audit office’s training and development activities into 2026. A draft process for developing the office’s overall audit plan was prepared for it to finalise and adopt.

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

Pohnpei Public Auditor, Erick Paul, with PASAI Program Director, Sinaroseta Palamo-Iosefo

PASAI Program Director, Sinaroseta Palamo-Iosefo (sixth from right), with staff from the Pohnpei Office of the Public Auditor

PASAI Program Director, Sinaroseta Palamo-Iosefo (centre), with staff from the Kosrae Office of the Public Auditor

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI
E: sina.iosefo@pasai.org  P: +64 9 304 1275

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PASAI strengthens audit investigations and advocates for good governance in FSM Yap

Colonia, Yap State: The Pacific Association of Supreme Audit Institutions (PASAI) has completed a successful mission visit to Yap State in the Federated States of Micronesia with some audit capacity building and advocacy for good governance from 16 to 18 July 2025.

Led by Program Director, Sophia H Pretrick, the mission’s 2 key objectives were to provide in-house training and technical assistance to the staff of the Yap State Office of the Public Auditor and to engage in high-level advocacy with public sector leaders on the importance of audit independence and good governance principles.

The training sessions focused on strengthening the skills of staff in the audit office’s Compliance Investigation Unit, which investigates fraud, waste and mismanagement in government operations.

Staff participated in workshops covering ethics in government, fraud awareness, investigation planning, evidence handling and interview techniques, alongside an introduction to the Certified Fraud Examiner (CFE) professional development program.

Ms Pretrick commended the local audit staff members’ dedication to developing their investigation capabilities, saying, “PASAI is proud to support members through mentoring, technical assistance and by helping to align their manuals and practices with international standards.

“Supporting staff to gain CFE certification aligns with our vision of transparent and accountable public administration for the benefit of all Pacific peoples.”

Accompanied by the Public Auditor, Bryan Dabugsiy, and Chief Investigator, Marie Laamar, Ms Pretrick explained PASAI’s role in the broader Pacific region in a meeting with the Acting Governor, the Attorney General, the Director of the Office of Administrative Services, the Director of Planning and Budget and the Human Trafficking Coordinator.

As part of her advocacy activities, Ms Pretrick also delivered a targeted session for members of the 11th Yap State Legislature on the role of government audit offices in fostering accountability, transparency and integrity.

She presented the results formal assessments of regional audit offices’ levels of independence, highlighting the local office’s status and the importance of legislative support for an upcoming bill designed to strengthen its independence.

“I’m encouraged by the commitment expressed by Yap State legislators to working with the Office of the Public Auditor on legislative reform and to make use of its audits to improve public governance,” Ms Pretrick said.

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

PASAI Program Director, Sophia H Pretrick (fourth from left); Public Auditor, Bryan Dabugsiy (third from right); and Chief Investigator, Marie Laamar (far right); meeting with Acting Governor, Francis Itimai (seated, centre); and other Cabinet members

At a presentation to members of the 11th Yap State Legislature, including Speaker, Nicholas Figirlaarwon; and chairs and vice chairs of various legislative committees  

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Contact information:

Sophia H Pretrick, Program Director PASAI
E: sophia.pretrick@pasai.org  P: +64 9 304 1275

PDF version of this media release

Mission to Chuuk State a first for PASAI Program Director in new role

Weno, Chuuk State: Program Director for the Pacific Association of Supreme Audit Institutions (PASAI), Sophia H Pretrick, conducted her first mission to the Chuuk State of the Federated States of Micronesia from 11 to 13 June 2025.

While there, Ms Pretrick delivered training and technical assistance to the Office of the Chuuk State Public Auditor (OCPA) staff and met members of the Chuuk State Legislature to advocate for audit office independence and good governance.

The training provided to staff was focused on fraud investigations, ranging from the identification and detection of fraud schemes to collecting and analysing financial evidence, and interviewing witnesses and potential suspects.

Ms Pretrick explained that according to the auditing standards the OCPA adheres to, auditors must assess the risk of fraud occurring within the scope of their audit objectives.

“It’s critical that auditors know how to be alert to fraudulent activities while performing audits. The OCPA also proactively performs community outreach on fraud awareness,” she said.

Ms Pretrick and the Acting Public Auditor of the OCPA, Sarah Mori, met with representatives from both parties of the Chuuk State Legislature to highlight the importance of working together to implement audit recommendations and address aspects of legislation that inhibit the OCPA’s independence.

Ms Pretrick was encouraged by the advocacy meetings and courtesy visits, saying, “Members of the Legislature supported the strengthening of the OCPA’s independence and expressed interest in the creation of a public accounts committee to scrutinise audit reports, ensuring recommendations are addressed and government spending is accountable.” 

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

L to R: Acting Chuuk Public Auditor, Sarah Mori; PASAI Program Director, Sophia H Pretrick; and Governor’s Representative and Special Advisor, Roger Mori

With the House of Senate, Hon Vice President, Wisney Nakayama; Hon Chairman of the Judiciary and Governmental Relations Committee, Pius Olopey; and Hon Vice Chairman, Mike Maras

With the House of Representatives Hon Speaker, Lester Danny Mersai; and Hon Chairman, Jesse Petewon William

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Contact information:

Sophia H Pretrick, Program Director PASAI
E: sophia.pretrick@pasai.org  P: +64 9 304 1275

PDF version of this media release

Audit office independence a priority for PASAI in Tuvalu

Funafuti, Tuvalu: Program Director for the Pacific Association of Supreme Audit Institutions (PASAI), Sinaroseta Palamo-Iosefo, spent this week in Tuvalu providing in-person technical support to the staff at the Office of the Auditor General (OAG).

Ms Palamo-Iosefo started work at the office on 26 May and is providing comprehensive support ranging from organisational development to the implementation of human resource (HR) functions.

While here she also met with the Chair of the Public Accounts Committee, Hon Monise Laafai.

Ms Palamo-Iosefo explained the meeting was part of PASAI’s advocacy work, saying, “Independence is critical to the OAG’s effective functioning and performing its oversight role in holding government to account.”

As participants of PASAI’s on-going HR management program, the OAG was keen to adopt effective people management practices. While at the office, Ms Palamo-Iosefo supported staff to establish performance management processes, identify competencies needed and initiated the creation of a learning and professional development (LPD) plan.

“Audit offices can support staff competency development by refining job profiles, creating LPD plans and maintaining databases of staff progress towards professional certification,” Ms Palamo-Iosefo said.

Other mission objectives included strengthening the audit office’s financial management processes and following up the development of its overall audit plan.

“Ensuring the OAG’s own budgeting and payment processes stand up to high levels of scrutiny enables it to be a credible evaluator of other public agencies’ accounts,” Ms Palamo-Iosefo said.

As well as technical support and advocacy, Ms Palamo-Iosefo worked with the Auditor General, Imase Taai Kaunatu, to review the bespoke capacity development plan used to guide the audit office’s training and development activities into 2026.

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

PASAI Program Director, Sinaroseta Palamo-Iosefo, with staff from the Office of the Auditor General of Tuvalu

PASAI Program Director, Sinaroseta Palamo-Iosefo, with Chair of the Public Accounts Committee, Hon Monise Laafai

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI
E: sina.iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release

Government auditors in Fiji for regional reporting on climate change adaptation actions

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) is holding a 4-day in-person workshop for auditors reporting on government responses to climate-related matters from today.

Thirteen performance auditors (9 female, 4 male) from the government audit offices of the Federated States of Micronesia, Fiji, the Marshall Islands, New Caledonia, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu are participating in the workshop from 26 to 29 May 2025.

PASAI has been providing guidance to the 9 Pacific Island audit teams since the audits started in 2024.

Each participating audit office has selected one of 3 audit topics; examining how well their governments are managing water resources, implementing climate change adaptation plans or actions, or taking action to adapt to the impact of sea level rise and coastal erosion.

Staff from the New Zealand Office of the Auditor-General and the Australian state audit offices of New South Wales, Queensland and South Australia have also provided technical support to many of the Pacific Island audit teams.

The workshop is being held to extract the themes from the individual performance audits and prepare an outline of a Pacific regional report on climate change adaptation actions.

PASAI Program Director, Mike Scott, is co-facilitating the workshop with Karen Wong, a Performance Audit Manager from the New Zealand Office of the Auditor-General.

“Our regional report will feed into a global overview report for presentation to international stakeholders and events, including at the UN’s Climate Change Conference this November,” said Mr Scott.

Workshop participants will present their own report findings and review how their participation in this cooperative regional audit will help them improve their performance audit practices in future work.

Mr Scott expressed satisfaction with the dedication of the auditors, saying, “Many of the audit teams overcame significant hurdles to access information and people, undertake site visits, gather direct evidence of government project progress and engage with communities to hear, see and understand how well initiatives are improving their lives and futures.”

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

Participants of the report writing workshop in Nadi, Fiji

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Contact information:

Mike Scott, Program Director PASAI
E: mike.scott@pasai.org P: +64 9 304 1275

PDF version of this media release

Pacific Island auditors to focus on government compliance in new webinar series

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of webinars to strengthen the capacity of its members to conduct high-quality compliance audits from today.

Ninety-one staff (49 female and 42 male) from the government audit offices of the Cook Islands, Fiji, Kiribati, the Marshall Islands, Nauru, the Northern Mariana Islands, Palau, Papua New Guinea, Samoa, Tuvalu and Yap State in the Federated States of Micronesia have registered for the remotely accessible capacity building training.

One of the course facilitators, PASAI Program Director, Susana Laulu, believes compliance audits are a powerful tool to uphold fairness and accountability in public institutions.

“Compliance audits help ensure that public officials and institutions are following the rules, laws, policies and executive directives they’re meant to uphold.

“A compliance audit can either reveal to the auditee what it needs to change or it can provide assurance to the public that the government entity is applying laws and regulations fairly and consistently – there is great value in either outcome,” she said.

PASAI has developed this training to improve the coverage of compliance audit activities and enhance public sector auditors’ capabilities in conducting a standalone compliance audit.

The training will include practical examples from the public sector to illustrate key concepts and the different phases of the compliance audit process as prescribed by the international standards.

Ms Laulu explained, “Our goal is to demystify compliance auditing and provide practical guidance that audit teams can apply immediately.

“It’s about giving auditors the confidence and clarity to ask the right questions and make meaningful findings.”

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

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Contact information:

Susana Laulu, Program Director PASAI
E: susana.laulu@pasai.org P: +64 9 304 1275

PDF version of this media release

Training continues on managing Pacific Island audit offices’ greatest assets – staff

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of webinars on human resource management (HRM) for its member offices from today.

Twenty-eight staff (19 female and 11 male) from the government audit offices of FSM Kosrae, FSM Yap, Guam, Kiribati, the Northern Mariana Islands, Papua New Guinea, Solomon Islands, Tuvalu and Vanuatu have registered to attend the first webinar.

PASAI Program Director, Sinaroseta Palamo-Iosefo, is facilitating the series of monthly webinars, with the inaugural one focused on ‘The employee lifecycle’.

“Establishing robust HRM systems is vital for delivering high-quality audits, ultimately supporting improved public sector accountability.

“This session is designed to equip participants with a good understanding of the key responsibilities of audit offices as outlined in international standards on auditor competence,” she said.

The current webinar series is appropriate for staff who are responsible for managing HR-related matters and will cover concepts ranging from recruitment and performance management to staff wellness and development frameworks.

This training follows PASAI’s delivery, with invaluable assistance from the Swedish National Audit Office, of a comprehensive HR Champions program which created a cohort of Pacific Island-based staff who are now experienced in managing contemporary HR matters.

Ms Palamo-Iosefo explained that throughout the webinar series, staff performing HR duties in the region will share examples of how they implemented HR initiatives in their offices, such as developing an HR strategy or introducing a wellness program.

“These webinars fit into a broader program of strengthening HRM capabilities among member audit offices drawing on the expertise that has been developed in the region,” she said.

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

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI
E: Sina.Iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release

Twelve Pacific Island government auditors on track to upgrade in-house quality management systems.

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is continuing to support the staff of 5 Pacific Island auditors general to set up a formal system of audit quality management (SoAQM) with a second in-person workshop.

The first workshop in April 2024 covered in detail the main concepts of the processes in the SoAQM such as quality risk management, monitoring and remediation, and the evaluation of the SoAQM. It also equipped participants to carry out a Needs Analysis Assessment.

Twelve staff (5 female and 7 male) from the government audit offices of the Cook Islands, Fiji, the Marshall Islands, Tuvalu and Vanuatu have gathered in Auckland this week to participate in the three-day SoAQM program workshop.

PASAI, in cooperation with the INTOSAI Development Initiative (IDI), have been helping these offices to take the initial steps in establishing fit-for-purpose SoAQMs that promote continuous improvement with its self-correcting mechanisms since April 2024. IDI developed the SoAQM establishment ‘playbook’.

Fiji-based Program Director, Meresimani Vosawale-Katuba is facilitating the training, with the support of Esther Lameko-Poutoa, PASAI Chief Executive. Gerhard van den Berg, Quality Assurance Manager from the Office of the Auditor-General of New Zealand and, Stuart Cormack, Manager Methodology from Audit New Zealand will also share their experiences implementing a SoAQM and provide technical assistance.

This second workshop will cover the development of a bespoke SoAQM action plan and policy for each audit office.

Ms Vosawale-Katuba explained, “Staff members that auditors general have selected for this program have been involved in documenting their offices’ needs analysis and will be part of the team implementing a SoAQM.

“They are multi-disciplinary team members with experiences in and knowledge of auditing standards, different audit practices, audit methodology, quality assurance, strategic planning, and research and policy development.”

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

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Contact information:

Meresimani Vosawale-Katuba, Program Director PASAI
E: Meresimani.VosawaleKatuba@pasai.org P: +64 9 304 1275

PDF of this media release

Pacific Island auditors trained on financial audit practice areas

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of webinars covering financial audit practice areas for its members from today.

Fifty-eight staff (37 female and 21 male) from the government audit offices of Fiji, Federated States of Micronesia (FSM) National office, Nauru, Papua New Guinea, Solomon Islands, Tonga and Tuvalu participated in the remotely accessible capacity building training.

This first webinar of the series is designed to provide participants with essential insights and practical strategies to enhance their audit planning processes.

One of the course facilitators, PASAI Program Director, Susana Laulu, said the webinar will provide practical tools to help audit offices refine their current processes with help from PASAI’s own regional financial audit manual.

“By increasing understanding about the importance of planning an audit and the key components for effective planning, we aim to enhance the quality of financial audits in the Pacific.

“This webinar will equip staff with the knowledge and tools needed to tackle financial audits whether they are experienced auditors or new to the field,” she said.

Senior Advisor at the Office of the Auditor-General of New Zealand, Logan Moore, is also facilitating the webinar series, held for about 2 hours each month until June 2026.

Senior Advisor, International team and Audit New Zealand Manager Narisha Poonsamy, shared her experience of Public Sector Entities audit planning.

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

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Contact information:

Susana Laulu, Program Director PASAI
E: susana.laulu@pasai.org P: +64 9 304 1275

PDF of this media release

Pacific Island auditors trained on performance audit practice areas

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a second series of 10 webinars covering performance audit practice areas for its members from today.

Forty-one staff (24 female and 17 male) from the government audit offices of American Samoa, the Federated States of Micronesia (FSM) National office, FSM Kosrae, Fiji, Guam, Tonga, Vanuatu, FSM Yap, FSM Chuuk, Palau, Solomon Islands and Papua New Guinea participated in the remotely accessible capacity building training.

PASAI Program Director, Mike Scott, is keen to build on the first webinar series he delivered from February 2024 that covered the fundamentals of auditing the performance of government service provision.

“During each webinar, I will talk to a panel of guest practitioners from different international audit offices, opening the conversation to questions and comments from the webinar audience,” he said.

The first webinar will cover project management of an audit with guest panellists from the Office of the Auditor-General of New Zealand. The remaining webinars, held once every 2 months, will cover concepts ranging from evidence collection to risk management and report writing.

The training model responds to the expressed desires of Pacific Island auditors to learn directly from those in the same field.

Mr Scott explained, “The webinars feature practitioners sharing what they have found has worked in successfully delivering impactful performance audits, challenges they have encountered and how they have overcome them, and pitfalls to avoid, giving examples from audits that they have worked on.”

PASAI will make a recording of each webinar available to participants on its online Learning Platform which also includes a forum for participants to share their reflections and experiences.  

Additionally, the first series of webinars will soon be available to Pacific Island performance auditors as a self-paced online learning package that includes practice sheets and quizzes to complete.

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

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Contact information:

Mike Scott, Program Director PASAI
E: mike.scott@pasai.org P: +64 9 304 1275

PDF version of this media release

Nine Pacific Island audit offices helped to develop effective audit plans

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering the first phase of overall audit planning training to staff from Pacific Island government audit offices from today.

Forty staff (18 female, 22 male) from the audit offices of American Samoa, the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Pohnpei, FSM Yap, the Northern Mariana Islands, Papua New Guinea, Samoa and Tuvalu are learning how to apply a systematic and risk-based approach to developing an overall audit program.

The 3 phases of the training are being facilitated by 4 of PASAI’s experienced program directors.

“The effective implementation of an overall audit program achieves many audit performance issues, namely coverage, quality, timeliness and impact,” said PASAI Program Director, Sinaroseta Palamo-Iosefo.

She continued, “It is essential for SAIs to ensure that their audits focus on major government priorities, public interest issues and areas prone to risk.

“Realistic planning helps timely completion and submission, tabling and publication of audit reports.

“When properly scoped, audits can achieve their desired outcomes for stakeholders and the public,” she said.

Phase one of the training consists of 5 modules of up to 2 hours each being delivered in online workshops from today until 25 March 2025. These are to build knowledge about audit programs on topics such as the development process and considerations for resource allocation.

Manager, Strategy and Performance from the New Zealand Office of the Auditor-General, Catherine Proffitt, will also join a workshop to share her experience.

Phase 2 consists of facilitated support to develop bespoke audit programs at each participating audit office throughout March, April and May.

Finally, audit office representatives will present their audit programs and lessons learned in early June.

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

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI’s 41st Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 41st Governing Board meeting online on 7 March 2025, chaired by Desmond Wildin, Director of Audit for the Cook Islands.

PASAI’s Secretary-General and Controller and Auditor-General of New Zealand, John Ryan, attended along with other Pacific Island-based board members, the recently appointed Auditor-General for Australia, Dr Caralee McLiesh, PASAI Secretariat staff and a representative from the Australian Department of Foreign Affairs and Trade (DFAT).

Board representatives from the sub-regions of Melanesia, Micronesia and Polynesia shared major achievements of and challenges faced by the 20 audit offices in their respective groups.

PASAI Chief Executive, Esther Lameko-Poutoa, reported on the Secretariat’s progress implementing its operational plan since the Board last met in November 2024. She also provided a 5-year forecast of expenses.

The Governing Board created a working group to consider comprehensive feedback received on potential amendments to PASAI’s charter for adoption at its Congress this August.

Board members also considered various reports and updates to policies that were due for a routine review.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges the support of its development partners, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and DFAT.

Online attendees of PASAI’s 41st Governing Board meeting

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

Professional ethics a focus for Pacific Island government auditors

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is collaborating with Chartered Accountants Australia and New Zealand (CA ANZ) to deliver professional ethics training to government auditors, starting today.

This activity seeks to ensure those responsible for auditing the finances and performance of Pacific Island government agencies receive specialised professional ethics and integrity training.  

Ninety-nine staff (60 female, 39 male) from the government audit offices of American Samoa, the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Fiji, Guam, Kiribati, Nauru, New Caledonia, the Northern Mariana Islands, Palau, Papua New Guinea, Samoa, Solomon Islands, Tuvalu and Vanuatu have registered to participate in the blended training program that covers the fundamental ethical principles governing the work of accountants and auditors working in the public sector.

PASAI Program Director and course facilitator, Sinaroseta Palamo-Iosefo believes ethics requires continuous learning and practice saying, “It’s not a task to be completed but rather a lifelong journey to be experienced.”

She added, “Ethics are the cornerstone of professional auditors, their work and their institutions.

“This year’s program is an initial step and will be built on each year to promote and encourage SAIs to establish systems and practices to ensure ethical behaviour is always demonstrated by all government audit staff.”

After today’s introductory workshop, participants will have until 10 February to complete a self-paced micro-course on PASAI’s online Learning Platform.

Small cohort interactive workshops will follow allowing participants to test how ethical principles apply to their working environments, share experiences and learn from expert facilitators and peers.

As part of its strategic priority on enhancing the internal governance of Pacific Island audit offices, PASAI will launch an organisational ethics component to this program later this year.

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

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org  P: +64 9 304 1275

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PASAI directors supporting Nauru

Yaren, Nauru: Program directors for the Pacific Association of Supreme Audit Institutions (PASAI), Susana Laulu and Sinaroseta Palamo-Iosefo, are providing 2 weeks of in-person technical support to the staff at the Nauru Department of Audit.

The pair started work at the office on 20 January and are providing comprehensive support ranging from compliance audit capability building and fieldwork completion to HR, ethics systems and annual audit planning.

Auditor-General, Manoharan Nair, and his staff are relying on the PASAI directors’ technical expertise to enhance the audit office’s overall audit planning and ethics systems.

Ms Palamo-Iosefo said, “This visit will enable us to review and update the office’s Code of Ethics and develop the office’s annual audit program.”

The program directors will also help establish a comprehensive compliance audit methodology and conduct training sessions to equip staff with the necessary skills and knowledge to apply this methodology effectively.

Ms Laulu explained the training on compliance audit is practical and ‘on-the-job’ saying, “We will oversee and guide staff in conducting real compliance audit fieldwork on a local authority to ensure adherence to regulations and standards.” 

Another objective of the mission is to strengthen the audit office’s organisational leadership and people management practices.

“Audit offices can support staff competency development by refining job profiles, creating Learning and Professional Development plans and maintaining databases of staff progress towards professional certification,” Ms Palamo-Iosefo said.

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

PASAI Program Director, Susana Laulu (second from left), supporting staff from the Nauru Department of Audit out conducting compliance audit fieldwork

PASAI Program Director, Susana Laulu (far right), facilitating a presentation on international compliance audit standards with staff from the Nauru Department of Audit

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Contact information:

Susana Laulu, Program Director PASAI
E: Susana.Laulu@pasai.org P: +64 9 304 1275

Sinaroseta Palamo-Iosefo, Program Director PASAI
E: sina.iosefo@pasai.org  P: +64 9 304 1275

PDF version of this media release

Kosrae and Yap State audit offices benefit from PASAI director visits

Auckland, New Zealand: Program Director for the Pacific Association of Supreme Audit Institutions (PASAI), Mike Scott, visited Kosrae and Yap States in the Federated States of Micronesia (FSM) for 2 weeks of in-person technical support and advocacy that finished last Friday.

Earlier in the year Mr Scott had worked with staff at the Office of the Kosrae Public Auditor to plan some audits and provide guidance on how to document findings according to international standards. During his visit from 25 to 29 November he followed up on the progress of 2 audits with the respective audit teams.

The following week he supported staff at the Office of the Yap State Public Auditor to clear an outstanding review of expenditure on the Micronesian Games hosted by Yap in July 2018.

Mr Scott expressed confidence in the diligence of audit staff saying, “The small team has now sought information to inform this review from many avenues and overcome some difficult obstacles to do so. The audit office’s work on this review should be of interest and value to the Yap State Legislature and all bodies managing public funds in Yap when it is finalised.”

While there, Mr Scott and Yap State Public Auditor, Bryan Dabugsiy, met with Acting Attorney General, Quintina Letawerpiy. She resolved to consider legislative amendments proposed by the audit office 4 years ago as part of its efforts to obtain greater independence.

During the 2-week overseas mission, Mr Scott even managed a virtual meeting with the outgoing and incoming second secretaries of the New Zealand High Commission based in Honolulu, Hawaii.

As well as technical support and advocacy, Mr Scott worked with the public auditors from both Micronesian states to create and get agreement on bespoke capacity development plans that will guide each audit offices’ training and development activities into 2026.

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

PASAI Program Director, Mike Scott (second from right) and Kosrae Public Auditor, Palikkun Kilafwasru (far right) with audit staff

Left to right: Yap State Public Auditor, Bryan Dabugsiy; Staff Auditor III, Jessica Luktinag; and PASAI Program Director, Mike Scott

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Contact information:

Mike Scott, Program Director PASAI
E: Mike.Scott@pasai.org P: +64 9 304 1275

PDF version of this media release

Twelve Pacific Island government audit office staff trained as HR Champions

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (Swedish NAO) have completed an 18-month program to develop human resource (HR) management capabilities of staff from Pacific Island government audit offices.

Twelve staff (9 female, 3 male) from 8 supreme audit institutions (SAIs) in the Federated States of Micronesia, Fiji, Guam, Kiribati, the Marshall Islands, Tonga, Tuvalu and Vanuatu have today completed the last of 6 modules in a comprehensive HR Champions program.

The program finished with a 5-day, in-person workshop in Auckland, bringing participants together for a final time after an initial gathering in May 2023.

The program facilitators included senior advisors from Swedish NAO, Ingela Ekblom and Carolina Bjerström, and PASAI Program Director, Sinaroseta Palamo-Iosefo.

Of the partnership, Ms Palamo-Iosefo said, “Swedish NAO is very active internationally in capability development and since 2020 its HR experts have supported many audit offices in our region to develop their own HR strategies and operational plans.

“Their support and expertise have been invaluable to run this broad program that asked a lot from its participants.”

Historical SAI Performance Measurement Framework assessments identified that most Pacific Island audit offices were not well-resourced to coordinate and manage human resource issues ranging from recruitment, appraisal and staff well-being to professional development and training.

Through the HR Champions program, participants have addressed some of the gaps identified in their respective SAIs’ assessments.

The program aimed to create a regional pool of staff capable of supporting their own SAIs and those of others in the region in a self-sustaining model, minimising a reliance on external expertise for HR support.

For Ms Ekblom, ensuring the training had tangible benefits was paramount.

“For us, it wasn’t enough to merely present international good practices – participants had to devote about 20% of their working time to demonstrate how they had succeeded in implementing HR strategies that were practical for their local context.

“We are really impressed with the deliverables and knowledge acquired by the participants,” she said.

PASAI acknowledges the support of Swedish NAO, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

Program participants and facilitators

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release