Pass Rating for OAG’s Latest Peer Review (2023)

June 21, 2023

Majuro, Marshall Islands: The Office of the Auditor-General (OAG) proudly announces that it received a rating of pass for its recent Peer Review from a team of auditors from the Association of Pacific Islands Public Auditors (APIPA) in accordance with the Government Auditing Standards issued by the Comptroller General of the United States. The Government Auditing Standards require all audit organizations that perform audits and attestation engagements following the Government Auditing Standards to undergo an external quality control review (or peer review) performed by reviewers independent of the audit organization being reviewed at least once every three years[1]. An audit organization can receive a rating of pass, pass with deficiencies, or fail. The OAG received a rating of pass. The Auditor-General Junior Patrick congratulates his staff on this achievement and recognizes the staff for their hard work and commitment to following all required auditing standards. The OAG’s Peer Review was conducted by Mr. Satrunino Tewid, Public Auditor of the Republic of Palau (Team Leader), Ms. Elizabeth M. Jonah, Auditor II of Kosrae State Office of the Public Auditor Office (Team Member), and Mr. Reggie Jay Mabel Junior Auditor II of Palau Office of the Public Auditor (Team Member). The objective of the review was to determine whether, during the period from January 1, 2018 to December 31, 2020, the OAG’s internal quality control system was suitably designed and operating effectively to provide reasonable assurance of compliance with those auditing standards. The onsite portion of the review took place from June 12 – 16, 2023. Based on its review, the Peer Review Team concluded that “OAG’s internal quality control system was adequately designed and operating effectively to provide reasonable assurance of compliance with the Government Auditing Standards and applicable legal and regulatory requirements for performance and financial audits during the period from January 1, 2018 to December 31, 2020”. In addition, the Peer Review Team also offered certain (verbal) suggestions to further strengthen OAG’s internal quality control system. We have accepted the Peer Review Team’s suggestions to further strengthen OAG’s quality control system. A copy of our Peer Review report may be viewed/retrieved at the OAG website at https://www.rmioag.com/peer-review-reports/.


[1] Due to impacts of Covid-19 and restrictions on travels, APIPA had suspended its peer reviews earlier and requested time extension for its members to complete their required peer reviews. GAO granted APIPA extension to complete its peer reviews.

From left to right: Ms. Elizabeth M. Jonah (Kosrae OPA Auditor II), Mr. Reggie Jay Mable (Palau OPA Junior Auditor II), and Mr. Satrunino Tewid (Palau OPA Public Auditor) during the peer-review in RMI OAG’s conference room.
RMI OAG team with the Peer-Review team in front of the RMI OAG complex.

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Leban Joash – IT Manager / Communication Officer

Email: joashlebon@gmail.com | Phone: 692 625 3390

Website: www.rmioag.com

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