PASAI/UNDP Staff Exchange programme for SAIs

PASAI and the United Nations Development Programme (UNDP) developed a pilot exchange program for staff from the Kiribati National Audit Office (KNAO) and the Office of the Auditor General Fiji (OAG Fiji). The program supported PASAI’s strategic goal of enhancing SAI capacity and capability. The program adopted the INTOSAI Guidelines for Internship Programs (the Guide) developed by the INTOSAI Capacity Building Committee – Subcommittee 2. The program commenced with the KNAO attachment to the OAG Fiji for four weeks on 7-31 July 2015. The intern was taken through the different stages of the performance audit process and was involved in the audit fieldwork of “Re-organizing bio-security services” for the Bio-security Authority of Fiji, one of the performance audits that OAG Fiji was carrying out at the time. The intern gained experience on how to gather evidence for a performance audit by asking the appropriate questions to the right personnel in the client’s organization. Additionally the intern gained experience in preparing working papers, documenting audit findings and gathering further audit evidence as required by the supervisor’s review notes. Fiji’s four weeks attachment started on 24 August to 18 September 2015 and this was the final activity for the program.