Regional Collaboration to Close the Accountability Gap- the PASAI Approach

Several smaller island nations in the Pacific have limited auditing capabilities. For example, back in 2009, the Tuvalu Office of the Auditor-General (TOAG) and the Kiribati National Audit Office (KNAO) were not completing audits in a timely manner. They had backlogs of audits and struggled to keep up with changes to international financial reporting and auditing standards.

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