Tag: PASAI

One of the Pacific Association of Supreme Audit Institutions (PASAI)’s programme activities is to ensure all member supreme audit institutions (SAIs) develop and implement their own comprehensive and realistic strategic plans. However, SAIs may lack the ability and capacity to develop their own strategic and operational plans, as well as establish frameworks to monitor and report on their performance against these plans. In February 2023, three member SAIs did not have a strategic plan, and five had strategic plans that were set to expire within the year. 

After the Office of the Auditor-General (OAG) of Fiji established a Quality Assurance (QA) function in 2017, the benefits went beyond assurance that the SAI’s audit engagements complied with ISSAIs. It also enabled the SAI to implement improvements to its audit methodology and Quality Control (QC) system.

Papua New Guinea is by far the largest of the developing island nations in the PASAI network. Its infrastructure is deficient, with inconsistent internet and power supply nationwide. Efforts are underway to construct a highway network that will connect the mountainous country, but once completed, maintenance may prove problematic due to landslides, tropical weather and seismic activity. 

In the Federated States of Micronesia, the Yap State Office of the Public Auditor (OPA) is dealing with staffing challenges that are, unfortunately, not uncommon for the Pacific Island region. 

Like many places in the Intertropical Convergence Zone, the French territory of New Caledonia is affected by potentially destructive climatic hazards. These include cyclones and periods of drought or heatwaves that exacerbate forest fires. However, what we know about the impact of climate change on New Caledonia is still insufficient.

Small Island Developing States (SIDS) are in the forefront of climate change facing the impacts first. This article sheds light on the INTOSAI Working Group on Environmental Auditing (WGEA) activities in the area, the challenges in the PASAI WGEA regions, as well as special challenges from one of the most low-lying nations in the world, the Maldives.

The Republic of Palau entered into two loan agreements for $28 million with the Asian Development Bank (ADB) to fund the Koror–Airai Sanitation Project (the project). The project’s objective project was to provide effective, efficient and sustainable sanitation services to the Koror and Airai areas of Palau, and was expected to be completed by 2022. The project included sewage collection, a treatment and disposal system, and consulting services to manage and implement these activities. 

By the INTOSAI Journal and PASAI Introduction In late February to early March 2023, the…

Our Cook Islands audit team is small in size but big on ambition. Having led my SAI for a little more than a year, I am relatively new to the role, but I have trained and worked alongside my auditor colleagues in the Pacific Island region for many years now. Ultimately, our team works to ensure the people of the Cook Islands have trust and confidence in the public sector (or ‘civil service’), and in the spending of taxpayer money.

In 2022-23, the Pacific Association of Supreme Audit Institutions (PASAI) commissioned the Canadian Audit and Accountability Foundation (CAAF), to support the design and implementation of performance management systems for the Office of the National Auditor of the Federated States of Micronesia (FSM) and the Pohnpei Office of the Public Auditor.

The importance of ethics in government programs has been highlighted in multiple Australian National Audit Office (ANAO) audits, particularly those examining procurement and grants administration. The lack of adequate documentation and records to support the rationale for decisions made and actions undertaken by audited entities is a consistent theme.

The International Meeting of Performance Audit Critical Thinkers (IMPACT) Conference, an initiative of the Australasian…

The Australian National Audit Office (ANAO) uses several approaches to engage with citizens and CSOs during the course of a performance audit, particularly during the fieldwork phase.

Pacific Association of Supreme Audit Institutions (PASAI), delivered a workshop called Effective Stakeholder Engagement attended by staff from 10 Pacific Island public audit offices.

In April 2022, SAI New Zealand published good practice guidance on performance reporting to support public organisations in improving how they report to Parliament and the public on their performance.

During a nationwide lockdown in August 2021, the New Zealand Office of the Auditor-General, the country’s Supreme Audit Institution (SAI), published its report on The Government’s Preparedness to Implement the Sustainable Development Goals. The SAI’s report presented the results of…

Pacific Island Supreme Audit Institutions (SAIs), many of which are very small in comparison with SAIs in other regions, face an array of challenges. These range from issues related to serving small populations, like a high risk of perceived conflicts of interest and difficulty recruiting and retaining qualified staff, to grave threats like the COVID-19 pandemic and climate change. Given these challenges, it can be tempting for SAIs in the Pacific Association of SAIs (PASAI) region to…

From June 22-24, 2021, more than 100 people from locations around the world attended the first virtual Congress held by the Pacific Association of Supreme Audit Institutions (PASAI). COVID-19 travel restrictions prevented Palau from hosting the Congress in 2020, as originally planned. So this year…

The New Zealand Office of the Controller and Auditor-General is delighted to announce that it will host the 23rd PASAI Congress from June 22-24, 2021. The theme for this year’s Congress is “Impact Through Leadership.” SAI New Zealand and the PASAI Secretariat look forward to…

The Pacific Association of Supreme Audit Institutions (PASAI) Governing Board welcomes Esther Lameko-Poutoa, who began her new role as PASAI Secretariat Chief Executive on June 8, 2020. Esther is a Chartered Accountant who has worked in…

Chartered Accountants Australia and New Zealand (CA ANZ) recognized 220 members for outstanding achievements in, and contributions to, the accounting profession and communities they serve. Fuimaono Camillo Afele…