February 21st, 2024
Majuro, Marshall Islands: The OAG received a four-day training in the area of performance auditing and related capacity-building support from Mr. Mike Scott, Performance Audit Director of the Pacific Association of Supreme Audit Institutions (PASAI), from February 13 to 16, 2024.
The training included two full days dedicated to performance auditing on various and focused topics ranging from audit planning to interview techniques and a report writing session that was attended by all staff of the OAG, among others. The training also included a quality assurance review of an audit engagement completed previously by the OAG. Specifically, the review looked at the audit file and the actual audit report against the relevant auditing standards or Yellowbook, which concluded that the audit file was very tidy and demonstrated compliance with the documentation requirements of the auditing standards and that the audit report was of high quality. In addition, the review also offered a few suggestions for OAG to consider continuing to advance the quality of its audit works.
“Mr. Mike’s training is important to us performance auditors because the training covers various topics in planning, conducting fieldwork, and writing easy-to-read reports. One of the many important lessons I learned from the training was keeping our audit objectives narrowed and focused to deliver timely and impactful performance audits. It is a pleasure to attend these trainings facilitated by PASAI.”
Commented Mr. AJ Enos, Audit Supervisor, Performance Auditing.
Mike Scott has over 30 years of performance audit experience and has just recently joined PASAI. Before PASAI, Mr. Scott held an audit and assurance managerial role at New Zealand’s Department of Internal Affairs. Mr. Scott was also the Assistant Auditor-General of Performance Audit at the Office of the Auditor-General in New Zealand for nearly 12 years. With Mr. Scott’s experience, he believes it is crucial to spend more time during the planning phase of an audit.
The OAG would like to thank Mr. Scott and PASAI for this capacity-building training that has further enhanced the skills of our performance auditors. The OAG would also like to acknowledge the support of the New Zealand Ministry of Foreign Affairs and Trade (MOFAT) and the Australian Department of Foreign Affairs and Trade (DFAT) for their support to PASAI and our region.
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