PASAI

What PASAI does

PASAI is the official regional association of Supreme Audit Institutions (SAIs) in the Pacific and one of seven regional bodies belonging to the International Organization of Supreme Audit Institutions (INTOSAI). It serves 30 national, state, and territorial government audit offices across four Pacific sub-regions (Melanesia, Micronesia, Polynesia, and Australasia), helping them improve the quality of public-sector auditing to internationally recognized standards and supporting their pursuit of institutional independence. The organization is a non-profit membership association headquartered in Auckland, New Zealand, governed by a Governing Board and Secretariat, with the 27th biennial Congress scheduled for August 2026 in Nauru.

The core technical asset is a Moodle-based Learning Platform that delivers structured training pathways across financial audit, performance audit, compliance audit, investigations, and governance disciplines, complemented by self-paced courses, instructor-led workshops, webinars, and resource libraries. PASAI's broader product suite includes the Independence Resource Kit, PASAI Competency Framework, SAI Capacity Development Plans, System of Audit Quality Management (SoAQM) tools, the INTOSAI SAI PMF Assessment framework, and publications such as SAI Insights Reports and quarterly/annual reports. Distribution is direct-to-member through governing board engagement, regional events, and digital channels (website, social media, newsletters).

PASAI's business model is grant-funded rather than commercial: services and training are delivered free of charge to member SAI staff, with operating costs covered by international development partners including the New Zealand Aid Programme, Australian DFAT, the European Union, UNDP, and the INTOSAI Development Initiative (IDI). Revenue is not publicly disclosed; the organization does not sell licenses, subscriptions, or consulting services to member SAIs. Strategic priorities for 2024–2034 are codified in the published PASAI strategy, with current operational emphasis on climate auditing (in partnership with UNDP), environmental auditing, cooperative compliance audits (e.g., government payroll), and emerging AI/tech adoption in audit practice.

Name

PASAI

Legal name

Pacific Association of Supreme Audit Institutions

Website

https://pasai.org

Company type

Private

Founded year

2009

Operating status

Operating

Headcount range

1–10 employees

Short description

PASAI is the INTOSAI-recognized regional association of 30 Pacific Supreme Audit Institutions, delivering Moodle-based training, audit resources, and independence support funded by development partners including NZ Aid, DFAT, EU, and UNDP.

Ownership category

akta.pro rank

Product category

Public Sector Audit Capacity Development

NAICS

Educational Support Services (611710), Business Associations (813910)

SIC

Services-Membership Organizations (8600)

akta.pro primary industry

Compliance Training & Audit Support for Institutions & Agents (EDAIADAN)

akta.pro secondary industry

Anti-Corruption, Integrity & Transparency (BPADAGAC)

Keywords

• Public sector auditing
• Audit capacity development
• Supreme audit institutions
• Government accountability training
• Professional audit education

Headquarters

HQ city

Auckland

HQ country

New Zealand

HQ region

Oceania

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales, Others

Revenue model

1. Development Partner Funding: PASAI receives funding and support from international development partners including New Zealand Aid Programme, Australian Department of Foreign Affairs and Trade (DFAT), European Union, and United Nations Development Programme (UNDP). The INTOSAI Development Initiative (IDI) also provides support for capacity development programmes.

Go-to-market motion2 records

Distribution channels1 record

Marketing channels6 records

Core offering

PASAI is a non-profit regional association that supports 30 Supreme Audit Institutions (SAIs) across the Pacific by delivering capacity development, structured training, and resources to improve public sector auditing quality. It operates a Moodle-based Learning Platform with competency-based training pathways, publishes manuals and guidance for financial, performance, and compliance auditing, and runs peer-learning communities of practice. Services are provided free to member SAI staff and funded by international development partners including New Zealand Aid, Australian DFAT, the European Union, and UNDP.

Product overview

PASAI (Pacific Association of Supreme Audit Institutions) operates a Learning Platform built on Moodle as its core educational technology, providing structured training pathways across Audit (Financial, Performance, Compliance), Investigations, Governance, and Core Skills. The platform delivers self-paced courses, instructor-led training, and resource libraries to member SAIs. Beyond the LMS, PASAI offers the Independence Resource Kit, Competency Framework, SAI Capacity Development Plans, System of Audit Quality Management (SoAQM), and SAI PMF Assessment tools. The organization also provides audit resource hubs (Financial, Performance, Compliance), publishes SAI Insights reports, and maintains an events calendar for professional development. This constitutes a platform-plus-resources model where the Learning Platform serves as the central hub for capability development, supplemented by specialized tools, frameworks, and publications.

Differentiator

Problem solved

Functional benefit

Products and services

• Learning Platform A Moodle-based e-learning platform providing structured training pathways and courses for Supreme Audit Institution staff across the Pacific region. Offers self-paced courses, instructor-led training, and resource libraries to member SAI staff free of charge.
• Financial Audit Resources A comprehensive resource hub providing guidance, manuals, and tools for financial auditing in the public sector, including the PASAI Financial Audit Manual, aimed at SAI auditors in Pacific member offices.
• Performance Audit Resources Resources and guidance for conducting performance audits examining economy, efficiency, effectiveness, and equity (4Es) of public sector programs, used by member SAI staff.
• Compliance Audit Resources Guidance and tools for compliance audits covering regulatory, legislative, and standards-based audit practice, distributed to Pacific SAI auditors.
• Independence Resource Kit A comprehensive toolkit supporting SAIs in achieving and maintaining independence, including guidance on constitutional frameworks, legal reforms, and practical implementation strategies.
• PASAI Competency Framework A framework defining competencies required for public sector auditing professionals, supporting human resource management and professional development across member SAIs.
• SAI Capacity Development Plans Individualized development plans created for developing SAIs to plan and track auditing capacity and organizational capability growth.
• System of Audit Quality Management (SoAQM) A quality management framework and associated webinars for ensuring audit quality across member SAIs.
• SAI PMF Assessment Tool Performance Measurement Framework tool developed by INTOSAI for assessing SAI performance against international good practices, deployed across member SAIs.
• Training Pathways Structured learning journeys across Core Skills, Audit, Investigations, and Governance, with progressive levels from Foundation to Advanced, delivered through the Learning Platform.
• SAI Insights Reports Publications documenting experiences and lessons learned from member SAIs including reports on FASTs program, professionalisation, and cooperative audits.
• Publications and Reports Annual reports, quarterly reports, accountability and transparency reports, regional reports, and PASAI reviews documenting organizational activities and evaluations.

Quantifiable outcome

• Fiji passed landmark Audit Bill 2024 unanimously on 12 March 2025, enhancing SAI independence with expanded mandate and protection measures
• +2 more outcomes

Named customers9 records

Segments1 record

Ideal customer profiles1 record

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration1 record

Partnerships

Five partnerships are on record, tiered major, core and supporting.

• United Nations Development Programme (UNDP)majorStrategic or Co-development PartnerUNDP partners with PASAI on climate auditing initiatives, including the UNDP-PASAI programme on strengthening impact, peer learning and citizen engagement in climate auditing. Joint workshop held in Fiji in June 2026.
• INTOSAI Development Initiative (IDI)coreStrategic or Co-development PartnerIDI is INTOSAI's development body providing technical support for SAI capacity development. PASAI-IDI partnership includes cooperative audit workshops, SAI PMF assessments, compliance audit training, and OECD workshop with parliaments.
• International Organization of Supreme Audit Institutions (INTOSAI)coreStrategic or Co-development PartnerPASAI is one of 7 regional organisations belonging to INTOSAI. This affiliation provides framework for international auditing standards (ISSAIs), professional pronouncements, and global SAI cooperation.
• Chartered Accountants Australia and New Zealand (CA ANZ)supportingStrategic or Co-development PartnerCA ANZ partners with PASAI on ethics training, including joint ethics workshops and micro-courses on professional ethics for SAI staff. Collaboration enhances professional development offerings.
• Association of Certified Fraud Examiners (ACFE)supportingStrategic or Co-development PartnerACFE provides investigative training resources and seminars on fraud examination techniques, investigative interviewing, and data analysis for fraud examiners, accessed through PASAI's investigations learning pathway.

Scale indicators4 records

Expansion highlights5 records

Direct peers

• OLACEFS (Organization of Latin American and Caribbean Supreme Audit Institutions): INTOSAI regional body for Latin America and the Caribbean. Comparable membership and capacity-building mandate with similar training, cooperative audit, and governance functions as PASAI.
• ARABOSAI (Arab Organisation of Supreme Audit Institutions): INTOSAI regional body for Arab-region SAIs. Directly comparable as a regional SAI association delivering training, standards promotion, and peer learning — same governance and revenue architecture as PASAI.
• CAROSAI (Caribbean Organisation of Supreme Audit Institutions): INTOSAI regional body for the Caribbean. Operationally analogous to PASAI given small-island / SIDS membership profiles, development-partner funding, and shared emphasis on capacity-building for smaller audit offices.
• ASOSAI (Asian Organisation of Supreme Audit Institutions): INTOSAI regional body for Asia, providing capacity development, training, and cooperative audit support to Asian SAIs. Comparable mandate, membership structure, and donor dependency profile as PASAI.
• EUROSAI (European Organisation of Supreme Audit Institutions): INTOSAI regional body covering European SAIs. Operates the same regional-membership model with training, working groups, and cooperative audits, though at a more developed institutional baseline than PASAI's Pacific context.
• AFROSAI-E (African Organisation of English-speaking Supreme Audit Institutions): One of the other 6 INTOSAI regional organizations, serving English-speaking African Supreme Audit Institutions. Directly comparable as a regional SAI capacity-development body funded by development partners, providing training, peer learning, and cooperative audits.

Others

• African Capacity Building Foundation (ACBF): Africa-focused institution-building and capacity-development organization funded by development partners. Comparable as a regional capacity-builder reliant on donor funding, addressing governance and public-sector capability gaps in a developing-country context.
• Transparency International: Global anti-corruption NGO pursuing transparency, accountability, and integrity outcomes — a thematic peer to PASAI's mission of promoting transparent and accountable use of public sector resources, though operating through civil-society accountability mechanisms rather than SAI capacity-building.

Emerging players

• INTOSAI Development Initiative (IDI): INTOSAI's global capacity-development arm. A core strategic partner of PASAI, IDI delivers SAI PMF assessments, cooperative audit workshops, and capacity programmes — overlapping with PASAI's mandate but at global rather than regional level.

Broad incumbents

• INTOSAI (International Organization of Supreme Audit Institutions): Global umbrella body of which PASAI is a regional member. INTOSAI provides the worldwide framework for SAI cooperation, ISSAI standards, and professional pronouncements — directly comparable as the parent-tier peer to PASAI's regional scope.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat5 records

Key risks5 records

Key highlights6 records

Customer concentration

• Xx.com/PASAI_HQ
• Facebookfacebook.com/PASAIsecretariat
• LinkedInlinkedin.com/company/pasaisecretariat
• Instagraminstagram.com/pasaisecretariat

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

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M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about PASAI