Tag: PASAI

Under the Cooperative Audit of Climate Change Adaptation Actions (CCAA), the INTOSAI Development Initiative (IDI), in partnership with the INTOSAI Working Group on Environmental Auditing (WGEA), supported 54 Supreme Audit Institutions (SAIs) of seven INTOSAI regions –  ASOSAI, AFROSAI-E, ARABOSAI (ongoing), CAROSAI, EUROSAI, OLACEFS, and PASAI – to strengthen their capacity to audit government responses to climate change adaptation. The initiative combined ISSAI-based cooperative performance audits with structured capacity development, enabling the 287 auditors of the participating SAI audit teams to enhance professional competencies while delivering nationally relevant audit results.

The INTOSAI Working Group on Environmental Auditing (WGEA) side event, “Innovations in Environmental Auditing”, at the INCOSAI spotlighted the latest innovations within the INTOSAI WGEA community. First, highlighting some of the recent innovations, Vivi Niemenmaa from the WGEA Secretariat introduced the new agile support system, Audit Clinic, that has been piloted in 2025 with outstanding feedback. This is a mechanism where SAIs can book a one-hour consultation slot with a more experienced SAI to discuss any environmental audit related issue. As another innovation, Dashiell Da Costa from SAI Brazil, revealed the first results of the second assessment round of the ClimateScanner, covering assessments from 100 SAIs. The official launch was foreseen in the COP30 Climate Conference.  

During Sharm El-Sheikh INCOSAI XXV, the General Court of Audit (GCA) of the Kingdom of Saudi Arabia organized a side event titled “FISP Meet & Greet”, bringing together beneficiaries of the Saudi Fund for Improved SAI Performance (FISP). The Saudi FISP is a funding initiative established by the GCA under the leadership of its President, H.E. Dr. Hussam Alangari. Since 2020, the GCA has allocated 1 million U.S. dollars annually to support the needs of Supreme Audit Institutions (SAIs) in developing countries, helping INTOSAI respond to the increasing demand for direct capacity-building assistance. By 2026, the fund had reached a total value of 7 million U.S. dollars, with continued growth anticipated.

At the XXV INCOSAI, a dedicated side event celebrated INTOSAI’s formal recognition of the Professional Education for Supreme Audit Institution (SAI) Auditors (PESA) qualification, highlighted the launch of INTOSAI co-branding and the Arabic version of the qualification, and supported a key motion at INCOSAI. The INTOSAI community came together to support PESA in its journey, including Supreme Audit Institutions, (SAIs), experts, and partners who had contributed to professionalising public sector auditing.

Numerous INTOSAI bodies, regional organizations and other affiliated groups were represented at booth spaces throughout the INCOSAI.

A successful INCOSAI is reflected in broad knowledge exchange, meaningful dialogue, strengthened international cooperation, and collective decision-making on priority matters. During the Congress, and at the preceding 79th INTOSAI Governing Board meeting, the INTOSAI community convened to present, deliberate, and reach consensus on several significant issues, including the adoption of the triennial budget, the endorsement of new professional pronouncements, the approval of the Sharm El-Sheikh Declaration, and the appointment of new INTOSAI Governing Board members, among other important outcomes.

Created in 1990, the Territorial Chamber of Accounts of French Polynesia has been based in Papeete (Tahiti) since 2000. Since then, as a supreme audit institution (SAI), it has carried out its judicial and audit functions. With a total staff of 13, including six magistrates, it contributes to informing citizens and improving local public management.

In my role as the Auditor General for Western Australia, independence is not just a concept but a practice that underpins every audit we conduct. This independence ensures that our audits are conducted without influence or interference, thereby maintaining the trust and confidence of the Parliament and the community.

The independence of Supreme Audit Institutions (SAIs) is fundamental to ensuring accountability, transparency, and good governance in the public sector. For SAI Fiji, this principle has been at the heart of a long and determined journey to modernize the legislative framework guiding its work. The enactment of the Audit Act 2025 marks a historic milestone, one that reflects perseverance, collaboration, and commitment to safeguarding the independence of Fiji’s Office of the Auditor General.  The Audit Act 2025 came into force in May 2025.

A long road has been travelled by INTOSAI since its first Congress in Cuba in 1953. Its ongoing existence shows the enduring value of external auditing and that INTOSAI itself has been able to stand the test of time as a professional organisation. 

The Australian National Audit Office’s (ANAO) climate change-related audits are generally conducted under the Auditor-General’s performance audit mandate. The ANAO’s performance audit activities involve audits of the performance of Australian Government programs and entities with a focus on assessing economy, efficiency, effectiveness, ethics, and legislative and policy compliance. In 2023–24, the ANAO tabled 45 performance audits in the Australian Parliament, with six audits relating to climate change, energy, the environment and agriculture sectors. 

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.