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Audit issues report

The Analysis of audit issues and recommendations for 20 PASAI members 2022 regional report examines the main issues these SAIs raised in their three most recent years of financial statements of government audit reports.

It also examines management letters or internal control recommendations, and is supported by reference to SAI Performance Measurement Framework (PMF) and Public Expenditure and Financial Accountability (PEFA) reports where available.

The questions examined are:

  • What are the issues reported by SAIs?

  • What is the significance and impact of those issues on government operations and public sector financial management?

Taking into account those issues, the report develops eight proposals and a reporting model.


Co-operative performance audit reports

Co-operative audits involve multiple SAIs working together on a single audit with guidance from international experts. This serves not only to raise the capacity of SAIs, but also results in high quality audits and improvements in the quality of audit reports.

Our members have collaborated on the following reports:

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Pacific Regional Report of the Cooperative Audit of Preparedness for Implementation of Sustainable Development Goals

Pacific Regional report on the Cooperative Performance Audit on Public Debt Management

Pacific Regional Report on the Cooperative Performance Audit into Climate Change Adaptation and Disaster Risk Reduction Strategies and Management

Pacific Regional Report on the Cooperative Performance Audit into Sustainable Fisheries

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Pacific Regional Report on the Cooperative Performance Audit into Access to Safe Drinking Water

Pacific Regional Report on the Cooperative Performance Audit into Solid Waste Management


Co-operative financial audit reports


Co-operative compliance audit reports