Today we concluded a two-day workshop facilitated by the Graduate School USA's on Assessing Controls in Performance Audits. Over 20 of our auditors participated in the training, led the Graduate School USA's Mr. Drummond Kahn.

The Graduate School USA has been supporting the USA's federal workforce for 100 years. PITI-VITI, a program managed by the Graduate School USA and funded by the US Department of the Interior's Office of Insular Affairs, extends its support to the governments of Samoa, American Samoa, Guam, CNMI, FSM, Palau, the Marshall Islands, and the US Virgin Islands. 

Internal control is a process by the management of an organisation to provide reasonable assurance that their organisation's objectives will be achieved. It helps managers achieve desired results through effective stewardship of resources. 

The course explored the relationship between controls, risks, and processes, and covered the prerequisites for good controls, and techniques for assessing their design and implementation. Becoming proficient in recognizing potential risks and in preparing clear objectives will define what we can accomplish in our audits.

Performance audits by SAIs are independent assessments of whether government organizations or operations are conducted economically, efficiently, and effectively, and whether there is room for improvement. They typically test if a government is making good use of resources to effectively deliver its policy goals and achieve its intended impact.

Under Mr. Drummond's insightful guidance, we engaged in numerous public sector case studies and exercises, and exchanges and comparisons of our different auditing experiences. Furthermore, we explored opportunities to apply some of the practices and methods learned during the workshop.

We express our gratitude to Mr. Drummond Kahn, the Graduate School USA, and PITI-VITI for their invaluable contribution to our professional development. The insights gained reinforce our commitment to delivering impactful audits, ensuring the judicious use of public resources.


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