Technical Workshop for Auditor Generals of the South Pacific

Mr. Haser H. Hainrick - National Public Auditor and Omar Njie - Audit Supervisor represented the FSM Office of the National Public Auditor at the Second Annual Technical Workshop for Auditors General of the South Pacific held at the Fiji Mocambo Hotel, Nadi, Fiji Islands from April 11 – 15, 2005. The workshop was organized by The University of the South Pacific Management Development Program in collaboration with the South Pacific Association of Supreme Audit Institutions (SPASAI) with funding from the European Union.

The workshop was declared opened by Professor Jim McMaster, Director – Public Sector Management and Corporate Governance Program at the University of the Pacific. Participants included personnel from the Auditors General in American Samoa, Cook Islands, Fiji, Kiribati, Marshall Islands, Nauru, New Caledonia, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu, Vanuatu, and the Federated States of Micronesia.

Topics discussed covered the following International Standards on Auditing (ISA): ISA 120/200 - The Framework of International Standards on Auditing, ISA 240 – The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements, ISA 540 – Audit of Accounting Estimates, ISA 550 - Related Parties, ISA 570 - Going Concern, ISA 600 – Using Work of Another Auditor, ISA 620 – Using the Work of an Expert, ISA 800 – Special Purpose Audit Engagements, ISA 3000 (810) – Assurance Engagements, Professional Ethics, Government Financial Statistics, Environmental Auditing, and Strategic Planning.

Dr. John Stunnenberg, Projector Coordination of the European Union – Fiji delivered the closing remarks and emphasized the importance of enhancing governance in the public sector throughout the Pacific Region. He expressed delight for the meeting of the regional Auditors General and the opportunity for them to share and discuss issues of common interest. Mr. Stunnenberg then presented certificates to all the participants.

The Workshop was very relevant for us attending from the FSM because it gave us fresh perspectives from an International Auditing Standards standpoint. We were able to share some of our challenges in the office with other Auditor General’s Offices especially in areas of staffing and recruitment, quality assurance and control, organizational independence, conflicts of interest, audit reporting requirements, funding issues, relationships with our respective clients, etc.

Air travel, hotel, and related expenses were paid for by The University of the South Pacific Management Development Program with initial funding from the European Union.

Click here to read about the article on the Auditors General Technical Workshop published in The Fiji Times on Saturday, April 16, 2005