Inside INTOSAI

PASAI Congress 2025: Strengthening Impact, Building Trust Across the Pacific

September 22, 2025

Opening Ceremony: A Welcome Rooted in Purpose

The 26th PASAI Congress began in New Caledonia, hosted by the Territorial Chamber of Accounts of New Caledonia (Chambre territoriale des comptes Nouvelle-Calédonie), marking a return to the location that last hosted in 2012. With a strong turnout from across the Pacific and beyond, the Congress convened from August 26 to 29, 2025 under the theme “Audit Impact for Improved Accountability and Transparency.”

Desmond Wildin, Director of Audit of the Cook Islands, passes the PASAI Chairmanship role to Florence Bonnafoux, President of the Territorial Chamber of Accounts of New Caledonia Source: INTOSAI Journal

The President of New Caledonia, Alcide Ponga, welcomed participants with a reflection on the power of audits—not as mere technical processes, but as essential tools for good governance and public trust. He was joined by Dr. Margit Kraker, Secretary General of INTOSAI, who commended the progress of Pacific SAIs but also reminded participants of the enduring challenges faced by small island developing states (SIDS). French Ambassador to the Pacific, Ms. Véronique Roger-Lacan, emphasized the importance of regional cooperation and thanked SAIs for their tireless efforts to support the economic and social wellbeing of Pacific communities.

Clockwise from top left: (1) President of New Caledonia, Alcide Ponga; (2) Dr. Margit Kraker, Secretary General of INTOSAI; (3) Grant Taylor, Controller and Auditor-General of New Zealand; (4) Véronique Roger-Lacan, French Ambassador to the Pacific. Source: INTOSAI Journal

Keynote Reflections: Accountability Beyond Borders

The keynote address was delivered by Ms. Maria Fuata, Deputy Director-General of the Pacific Community (SPC). She called on SAIs to embrace their role not only as auditors, but as custodians of accountability in the broader Pacific development journey. She emphasized that today’s challenges—climate change, digital transformation, economic shifts—require cooperative solutions grounded in strong, evidence-based frameworks.

Maria Fuata, Deputy Director-General of the Pacific Community (SPC). Source: INTOSAI Journal

Challenges and Solutions for SAIs in Small Island Developing States

One of the first major discussions of the Congress focused on how small island SAIs can overcome constraints to meet international auditing standards like the ISSAIs. Sarah Markley, Deputy Secretary-General of PASAI, facilitated a panel where leaders shared their experiences and strategies.

Auditor-General of South Africa Tsakani Maluleke, Chair of INTOSAI’s Capacity Building Committee, presented findings from a report on SAIs operating in complex contexts. She highlighted the importance of SAI independence and the need to reduce informal barriers such as political pressure and resource constraints.

SAI leaders Eriati Tauma Manaima of Kiribati, Imase Taai Kaunatu of Tuvalu, Thomas Holland of Papua New Guinea, Benjamin JF Cruz of Guam, and others detailed their paths forward. Kiribati Auditor General Manaima emphasized the need for funding, staff training, and technological support. Tuvalu Auditor General Kaunatu spoke about the office’s methodical approach to strengthening independence and institutional resilience.

Papua New Guinea’s Deputy Auditor-General, Thomas Holland, described the office’s overhaul to comply with International Standards of Supreme Audit Institutions (ISSAIs) by 2020, while Guam’s Public Auditor Benjamin JF Cruz outlined how staff development, technology, and legislative relationships helped elevate their audit function. Tuvalu, too, has made steady progress, thanks to new financial management frameworks and a strong commitment to building internal capacity.

Clockwise from top left: (1) Deputy Auditor-General of Papua New Guinea, Thomas Holland; (2) Tsakani Maluleke, Auditor-General of South Africa; (3) Benjamin JF Cruz, Public Auditor of Guam; (4) Sarah Markley, Deputy Secretary-General of PASAI; (5) Imase Taai Kaunatu, Auditor General of Tuvalu; (6) Eriati Tauma Manaima, Auditor General of Kiribati; (7) Ioanna Taurannang, Senior Auditor, Kiribati National Audit Office. Source: INTOSAI Journal

Elevating Audit Quality Through Regional Collaboration

Audit quality took center stage in the second panel, led by Meresimani Vosawale-Katuba of PASAI. The panel explored the transition to the revised ISSAI 140 standard and how SAIs are adopting systems of audit quality management (SoAQM).

Grant Taylor, Controller and Auditor-General of New Zealand, stressed the need for leadership-driven systems that focus on the highest risks and foster openness to change. Ms. Archana Shirsat of the INTOSAI Development Initiative introduced the SoAQM Playbook, a practical tool for SAIs navigating quality requirements through a recorded video presentation. 

Participants shared their experiences—the Marshall Islands Auditor-General Junior Patrick discussed the flexibility afforded by the scalable approach of the new standards. The Auditor-General of Fiji, Finau Nagera described how resource constraints were addressed through external partnerships and a twinning arrangement with the Office of the Auditor General for Western Australia. Auditor-General Bola Oyetunji from New South Wales emphasized that successful quality systems start with strong governance and leadership.

Clockwise from top left: (1) Video presentation from Archana Shirsat of the INTOSAI Development Initiative; (2) Junior Patrick, Auditor-General of Marshall Islands; (3) Grant Taylor, Controller and Auditor-General of New Zealand; (4) Bola Oyetunji, Auditor-General of New South Wales, Australia; (5) Finau Nagera, Auditor-General of Fiji; (6) Finau Nagera, Auditor-General of Fiji, presenting on the panel. Source: INTOSAI Journal

Driving Audit Impact: Adding Value to Citizens and Governments

The third day of Congress focused on ensuring audit work has measurable impact. In a panel featuring SAIs from New Caledonia, Australia, Palau, Solomon Islands, the Australian Capital Territory, and a video presentation by the INTOSAI Development Initiative (IDI)’s Archana Shirsat, participants shared how their audits lead to real change.

Florence Bonnafoux, President of SAI New Caledonia, explained how citizen input through their online platform helps shape audit priorities. A review of travel expenses, for example, stemmed directly from public concern.

Auditor-General of Australia Caralee McLiesh emphasized that audits don’t just check compliance—they must assess whether agencies are delivering on their intended results. Palau’s Public Auditor Saturnino Tewid shared success stories from audits into infrastructure projects and COVID funds, noting that impact was amplified through media engagement and robust tracking of recommendations.

Auditor-General David Dennis from Solomon Islands called audits “catalysts for change” and stressed the importance of building credibility in small communities. Michael Harris, Auditor-General of the Australian Capital Territory, described how Parliamentary engagement—through regular briefings and progress reports—helps connect audit findings with real public concerns.

Clockwise from top left: (1) Florence Bonnafoux, President of the Territorial Chamber of Accounts of New Caledonia; (2) Caralee McLiesh, Auditor-General of Australia; (3) David Dennis, Auditor-General of the Solomon Islands; (4) Video presentation from Archana Shirsat of the INTOSAI Development Initiative; (5) Michael Harris, Auditor-General of the Australian Capital Territory; (6) Saturnino Tewid, Public Auditor of Palau. Source: INTOSAI Journal.

Strengthening Oversight: SAIs and Their Relationships with Legislatures

A separate session tackled the delicate yet crucial relationship between SAIs and their Parliaments. Panelists—including the Auditors General of Western Australia, Victoria, and Vanuatu, as well as INTOSAI General Secretariat Dr. Margit Kraker and Jeanette Calder of the Jamaica Accountability Meter Portal (JAMP)—discussed how to work with legislatures without compromising independence.

Auditor General for Western Australia Caroline Spencer outlined her four principles of parliamentary engagement: being accessible, apolitical, attuned, and accountable. Andrew Greaves, Auditor-General of Victoria, emphasized that SAIs aren’t the opposition but key contributors to good governance. Auditor-General Caleb Sandy from Vanuatu shared how collaboration with Parliament helped unlock stalled financial statements, enabling overdue audits to proceed.

Dr. Kraker, INTOSAI Secretary General and President of the Austrian Court of Audit reflected on the challenge of balancing cooperation with political neutrality, while a video presentation from Jeanette Calder illustrated how JAMP’s digital portal empowers Jamaican citizens and oversight committees to close accountability gaps.

Clockwise from top left: (1) Caroline Spencer, Auditor General of Western Australia; (2) Caleb Sandy, Auditor-General of Vanuatu; (3) Dr. Margit Kraker, Secretary General of INTOSAI; (4) Sinaroseta Palamo-Iosefo, PASAI Program Director; (5) Andrew Greaves, Auditor-General of Victoria; (6) Video presentation from Jeanette Calder of the Jamaica Accountability Meter Portal (JAMP). Source: INTOSAI Journal.

Institutional Development: PASAI’s Strategy, Structure, and Partnerships

In its business sessions, the PASAI Secretariat presented updates on PASAI’s strategy 2024–2034, showcasing work in capacity development, audit quality, stakeholder engagement, and SAI independence advocacy.

Members reviewed updates to the PASAI Charter and participated in workshops that opened discussions about voting structures and Governing Board representation.

PASAI members and stakeholders engaging in workshop discussions. Source: INTOSAI Journal
PASAI members and stakeholders engaging in workshop discussions. Source: INTOSAI Journal

A significant highlight was the announcement of a new twinning partnership between the Auditor General’s offices of Western Australia and Fiji, demonstrating PASAI’s commitment to peer learning and long-term institutional development.

Caroline Spencer, Auditor General of Western Australia (L) and Finau Nagera, Auditor-General of Fiji (R), sign a twinning agreement between the two audit offices. Source: INTOSAI Journal

SAI Independence: Exploring Formal and Informal Influences

In a workshop led by Benjamin Fuentes Castro of IDI, participants explored how both formal frameworks and informal pressures affect SAI independence. Discussions drew from the Mexico Declaration and highlighted challenges such as political interference, media narratives, and follow-up audit limitations. Participants exchanged practical solutions to uphold independence while maintaining constructive relationships with government and civil society.

PASAI members and stakeholders engaging in SAI independence workshop discussions. Source: INTOSAI Journal
PASAI members and stakeholders engaging in SAI independence workshop discussions. Source: INTOSAI Journal

Looking Ahead: Transitions, Tributes, and 2026 in Nauru

The Congress concluded with updates and farewells. The Nauru Department of Audit will host the 2026 PASAI Congress and shared a presentation introducing participants to Nauru’s unique context and warm hospitality.

Governance changes were also confirmed. Public Auditor Benjamin J.F. Cruz of Guam was welcomed to the PASAI Governing Board as the new Micronesia Representative, replacing Junior Patrick, Auditor General of Republic of the Marshall Islands. Auditor-General Manoharan Nair of Nauru was confirmed as the Incoming Chairperson. Satrunino Tewid, Public Auditor of Palau, ended his term on the Governing Board as the Outgoing Chair, and was acknowledged for his extended period of service on the Governing Board.

Heartfelt farewells were extended to Auditor-General Michael Harris of the Australian Capital Territory and Meegan Reinhard, long-time advisor to Papua New Guinea’s Auditor-General, both of whom have made lasting contributions to the PASAI community.

Clockwise from top left: (1) Junior Patrick, Auditor General of Republic of the Marshall Islands (L) and Benjamin J.F. Cruz, Public Auditor of Guam (R); (2) Video presentation from the Department of Audit of Nauru; (3) Satrunino Tewid, Public Auditor of Palau; (4) Meegan Reinhard of the Office of the Auditor General of Papua New Guinea; (5) Auditor-General Michael Harris of the Australian Capital Territory. Source: INTOSAI Journal

Closing Reflections: A Week of Impact and Exchange

In her closing address, President of the Territorial Chamber of Accounts of New Caledonia Florence Bonnafoux captured the spirit of the Congress: “The PASAI Congress is an opportunity to share our practices and initiate new reflections. We have been able to exchange our views on the implementation of audit standards, improvements to the quality of our work, and enhance our credibility and public trust with citizens.”

Source; INTOSAI Journal

After a week filled with dialogue, collaboration, and insight, the 2025 PASAI Congress concluded on a high note. From audit impact and quality management to partnerships and public trust, the Congress reaffirmed the vital role of SAIs in shaping better governance across the Pacific. The journey continues in Nauru in 2026.

2025 PASAI Congress. Source: INTOSAI Journal