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SAI Operational Plans - Guam 2026
SAI Operational Plans - Guam 2026
Course categories
Core skills
Core skills / Ethics (minimum of 3 hours every three years required)
Core skills / Ethics (minimum of 3 hours every three years required) / PASAI – CA ANZ Ethics Workshop
Core skills / Understand obligations
Core skills / Understand obligations / PASAI Ethics Workshop
Core skills / Understand obligations / PASAI Ethics Webinar
Core skills / Understand obligations / CA ANZ Micro-course on Ethics
Core skills / Understand obligations / IDI Professional Education for SAI Auditors (PESA)
Core skills / Understand the role of SAIs within a public financial management system
Core skills / Understand the role of SAIs within a public financial management system / PESA cross-cutting paper on the value and benefits of SAIs
Core skills / Understand the role of SAIs within a public financial management system / Module 1: Public sector governance for auditors
Core skills / Understand the role of SAIs within a public financial management system / Mandates of Supreme Audit Institutions
Core skills / Understand the fundamentals of what public sector auditing is
Core skills / Understand the fundamentals of what public sector auditing is / PASAI Online Fundamentals of Public Sector Auditing Course
Core skills / Understand the fundamentals of what public sector auditing is / Module 2: Introduction to public sector auditing
Core skills / Understand the fundamentals of what public sector auditing is / Public Sector External Audit – the Fundamentals
Core skills / Communication skills
Core skills / Communication skills / Interpersonal Communication Course
Core skills / Communication skills / Fundamentals of Report Writing Course
Core skills / IT and time management skills
Core skills / IT and time management skills / IT Audit and Emerging Issues
Audit
Audit / Financial audit
Audit / Financial audit / Level 1
Audit / Financial audit / Level 1 / Introduction
Audit / Financial audit / Level 1 / Introduction / Financial audit
Audit / Financial audit / Level 1 / Introduction / Financial audit / Overview of the audit cycle
Audit / Financial audit / Level 1 / Introduction / Financial audit / The entity and its environment
Audit / Financial audit / Level 1 / Introduction / Financial audit / Basics for audit workpaper documentation
Audit / Financial audit / Level 1 / Introduction / Financial audit / Example of workpaper documentation
Audit / Financial audit / Level 1 / Introduction / Financial reporting
Audit / Financial audit / Level 1 / Introduction / Financial reporting / Understanding IPSAS and IFRS
Audit / Financial audit / Level 1 / Introduction / Financial reporting / Understanding the statement of cashflows
Audit / Financial audit / Level 1 / Introduction / Financial reporting / Understanding the statement of financial performance
Audit / Financial audit / Level 1 / Introduction / Financial reporting / Understanding the statement of financial position
Audit / Financial audit / Level 1 / Introduction / Financial reporting / Understanding the statement of movements in equity
Audit / Financial audit / Level 1 / Introduction / Financial reporting / Understanding presentation and disclosure requirements of financial statements
Audit / Financial audit / Level 1 / Materiality
Audit / Financial audit / Level 1 / Materiality / Overview of materiality
Audit / Financial audit / Level 1 / Materiality / Understanding materiality (Planning)
Audit / Financial audit / Level 1 / Materiality / Understanding materiality (Substantive testing)
Audit / Financial audit / Level 1 / Materiality / Understanding materiality (Systems and Controls)
Audit / Financial audit / Level 1 / Materiality / Understanding materiality (Reporting)
Audit / Financial audit / Level 1 / Risk assessment
Audit / Financial audit / Level 1 / Risk assessment / Understanding audit assertions
Audit / Financial audit / Level 1 / Risk assessment / Overview of risk assessment
Audit / Financial audit / Level 1 / Risk assessment / Understanding risk assessment (Planning)
Audit / Financial audit / Level 1 / Risk assessment / Understanding inherent and fraud risk
Audit / Financial audit / Level 1 / Systems and controls
Audit / Financial audit / Level 1 / Systems and controls / Understanding risk assessment (System and Controls)
Audit / Financial audit / Level 1 / Systems and controls / Understanding of controls and controls testing
Audit / Financial audit / Level 1 / Systems and controls / Understanding of design vs operating effectiveness of controls
Audit / Financial audit / Level 1 / Obtaining assurance
Audit / Financial audit / Level 1 / Obtaining assurance / Understanding methods of obtaining assurance (risk responses)
Audit / Financial audit / Level 1 / Obtaining assurance / Understanding risk assessment (Substantive testing)
Audit / Financial audit / Level 1 / Obtaining assurance / Understanding of auditing payroll
Audit / Financial audit / Level 1 / Obtaining assurance / Understanding of auditing revenue
Audit / Financial audit / Level 1 / Obtaining assurance / Understanding of auditing assets and liabilities
Audit / Financial audit / Level 1 / Concluding and reporting
Audit / Financial audit / Level 1 / Concluding and reporting / Understanding risk assessment (Reporting)
Audit / Financial audit / Level 1 / Final tips and tricks
Audit / Financial audit / Level 1 / Final tips and tricks / Audit planning - Tips for effective planning
Audit / Financial audit / Level 2
Audit / Financial audit / Level 2 / Introduction
Audit / Financial audit / Level 2 / Introduction / Entity and Sector knowledge
Audit / Financial audit / Level 2 / Introduction / Completeness audit documentation
Audit / Financial audit / Level 2 / Materiality
Audit / Financial audit / Level 2 / Materiality / Applying materiality (Planning)
Audit / Financial audit / Level 2 / Materiality / Applying materiality (Systems and Controls)
Audit / Financial audit / Level 2 / Materiality / Applying materiality (Substantive testing)
Audit / Financial audit / Level 2 / Materiality / Applying materiality (Reporting)
Audit / Financial audit / Level 2 / Risk assessment
Audit / Financial audit / Level 2 / Risk assessment / Applying audit assertions
Audit / Financial audit / Level 2 / Risk assessment / Applying risk assessment (Planning)
Audit / Financial audit / Level 2 / Risk assessment / Applying inherent and fraud risk
Audit / Financial audit / Level 2 / Systems and controls
Audit / Financial audit / Level 2 / Systems and controls / Applying risk assessment (Systems and Controls)
Audit / Financial audit / Level 2 / Systems and controls / Application of controls and controls testing
Audit / Financial audit / Level 2 / Systems and controls / Application of design vs operating effectiveness of controls
Audit / Financial audit / Level 2 / Systems and controls / Analysis of controls
Audit / Financial audit / Level 2 / Obtaining assurance
Audit / Financial audit / Level 2 / Obtaining assurance / Applying methods for obtaining assurance (risk responses)
Audit / Financial audit / Level 2 / Obtaining assurance / Applying risk assessment (Substantive testing)
Audit / Financial audit / Level 2 / Obtaining assurance / Understanding valuations of assets and liabilities
Audit / Financial audit / Level 2 / Concluding and reporting
Audit / Financial audit / Level 2 / Concluding and reporting / Applying risk assessment (Reporting)
Audit / Financial audit / Level 2 / Final tips and tricks
Audit / Financial audit / Level 2 / Final tips and tricks / Application of the requirements of ISSAI and ISA
Audit / Financial audit / Level 2 / Final tips and tricks / Preparing and facilitating planning meetings
Audit / Financial audit / Level 3
Audit / Performance audit
Audit / Performance audit / Level 1
Audit / Performance audit / Level 1 / PASAI performance audit essentials
Audit / Performance audit / Level 1 / PASAI performance audit essentials / What is performance audit?
Audit / Performance audit / Level 1 / PASAI performance audit essentials / Setting audit objectives
Audit / Performance audit / Level 1 / PASAI performance audit essentials / Identifying audit criteria
Audit / Performance audit / Level 1 / PASAI performance audit essentials / Engaging the auditee
Audit / Performance audit / Level 1 / PASAI performance audit essentials / Audit evidence
Audit / Performance audit / Level 1 / PASAI performance audit essentials / Critical thinking and judgement
Audit / Performance audit / Level 1 / PASAI performance audit essentials / Conclusions, recommendations and report writing
Audit / Performance audit / Level 1 / PASAI performance audit essentials / Managing risk and quality
Audit / Performance audit / Level 1 / PASAI performance audit essentials / Project management and follow up
Audit / Performance audit / Level 1 / PASAI performance audit essentials / Ethics
Audit / Compliance audit
Investigations
Governance
Governance / Human Resources
Instructor-led courses
Interpersonal Communication for Auditors (V2)
Financial Audit Manual Workshop 2023
Report Writing
ESMC
IT Policy Programme
Communications and Media Training
Compliance and Performance Audit - Strategic Audit Planning
Communication Strategy and Implementation Workshop
IPSAS 2023
Effective Stakeholder Engagement
HRM Resource Bank
Compliance Audit Training
Environmental Audit Training
IDI-PASAI FSG Audit
Human Resource Management 2
Interpersonal Communication for Auditors
Financial Audit Manual Training 2021
Resources bank
Leading Audit Teams
Quality Assurance and Control Workshop
Tier 1 Fundamentals of Public Sector Auditing
Using Multimedia in Communications
PASAI Leadership programme
SAI PMF. Module II
Financial Auditors Forum
Performance Auditors Forum
Compliance Auditors Forum
Human Resource Forum
IT Forum
Corporate Services Forum
Course template
Stakeholder engagement
HR Champions Programme
HR Champions Programme / Module 1
HR Champions Programme / Module 2
HR Champions Programme / Module 3
HR Champions Programme / Module 4
Compliance Auditors Forum
Enhancing SAI Capability in Compliance Auditing 2023
IDI/PASAI Climate Change Adaptation Actions Audit 2023
Report Writing 2024
TIER 1 TRAINING - FUNDAMENTALS OF PUBLIC SECTOR AUDITING
Palau's Communication Strategy
Fundamentals of Public Sector Auditing (Self-paced)
Financial Audit Manual 2024, Vanuatu
IPSAS
HR Champions Module 6
Ethics: Essentials of the Code
SAI Overall Audit Planning
Performance Audit Principles - Self-paced
Fundamentals of Public Sector Auditing
Training plan
System of Audit Quality Management
Investigations
Shared Learning Resources
Fundamentals of Public Sector Auditing
What is performance audit? CPE
Data Analytics
Stakeholder engagement planning (2025)
Ethics: Professionals in the Public Sector
SoAQM webinars
System of Audit Quality Management (2026)
Strategic Management Hub
Stakeholder Engagement (2026)
SDG cooperative performance audit
Financial audit workshop, Samoa 2026
Performance Audit Fundamentals
Performance audit essentials
Compliance Audit, Tonga
SDG reporting workshop - Palau 2026
Strategic Management, Samoa
Investigator Training, Guam
Health and safety
Risk Management Hub
SAI Operational Plans - Guam 2026
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SAI Operational Plans
Facilitator:
Sarnesh Deo
Facilitator:
Sina Palamo-Iosefo
Facilitator:
Johlie Solofa
