The Auditor General’s Office of Papua New Guinea, in partnership with the Pacific Association of Supreme Audit Institution (PASAI), hosted a Tier 1 – Workshop on the Fundamentals of Government Auditing at the Laguna Hotel in Port Moresby from 3rd November to 7th November 2014.

This is the first PASAI workshop to be hosted by the Office since 1975 and the participants came from six Pacific countries including PNG. A total of 19 attended, of which seven participants were from the hosting Office. The international participants were from Vanuatu, Solomon Islands, Nauru, Federated State of Micronesia and Samoa.

All international participants were first time visitors to Papua New Guinea and quickly realised how different and culturally diverse the country is. Three out of the four workshop facilitators were from the PNG Auditor-General’s Office who are trained in the different audit approaches and practices. They were given technical support by the PASAI technical Advisor, Mrs. Agnes Aruwafu, based in the PASAI office in Auckland, New Zealand.

The objective of the workshop was to impart basic auditing skills and knowledge based on the PASAI adopted auditing principles and standards as a basis of developing the audit capacity of Supreme Audit Institutions within the Pacific Region.

The workshop covered topics on fundamental government auditing principles, role of the Auditor- General, overview of the audit process, structure and content of Auditing Standards, understanding the audit entity, assessing internal controls, audit evidence and documentation. Various sessions covered auditing bank and cash equivalents, analytical review procedures, data collection methods, follow up of audit recommendations, assessing computer data reliability, time management and audit reporting. As part of the program the auditors were given basic training on how to detect fraud, waste and abuse in public institutions.

The workshop ended on Friday with a guided tour of Port Moresby to its important and historical site. The program was officially closed by the Auditor General of PNG Mr. Philip NAUGA at the Holiday Inn after handing out Certificates of Successful Completion of Tier 1 Fundamentals of Government Auditing.

The Auditor General’s Office wishes to thank all the relevant government agencies who assisted in the preparation and the delivery of a successful workshop.

Auditor-General's Office

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