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Elsie Daniel

Vanuatu National Audit Office

Audit Manager – Performance Audit

 

My Fellowship

My Canadian placement:

Office of the Auditor General (OAG) of Newfoundland and Labrador

My Canadian audit team:

I was part of a team conducting an audit on long-term care facilities, led by Audit Principal Jillan Roberts and Audit Manager Abbas Zaidi, as well as a team conducting an audit on Pippy Park, led by Audit Principal Juan Grillo and Audit Manager Lynette Hann.

My most valuable learning:

My most valuable learning is that, as I return to my SAI, I need to focus on managing relationships, leading thinking, and ensuring audit quality to deliver and lead successful audits. I have also learned, through the performance audit methodology, to begin planning broadly and then systematically refine the audit topic into one that is specific, manageable, auditable, and capable of creating meaningful impact.

How my Canadian colleagues and mentors helped me:

I received valuable support in refining my audit scope and developing a comprehensive audit plan. My attachment at OAG Newfoundland and Labrador, particularly in performance audits, provided hands-on experience that strengthened my critical thinking, including my ability to assess risks and analyze audit evidence.

What I enjoyed most:

I most valued the collaborative learning environment at the host office, where supportive and approachable colleagues actively shared their expertise, making my involvement in performance audits highly rewarding. I also appreciated the work culture at the host office, which made me feel part of the audit team.

My audit plan:Equitable access to mental health services in Vanuatu

I developed my audit plan with the guidance of my mentor at the OAG of Newfoundland and Labrador, Audit Principal Juan Grillo, and Jean Cinq-Mars, CAAF Associate and former Sustainable Development Commissioner at the Office of the Auditor General of Quebec.

The connection to my country’s development priorities:

My performance audit topic on equitable access to mental health care in Vanuatu is closely aligned with my country’s development priorities, particularly in addressing gaps in health service delivery and promoting inclusive well-being. It directly supports Sustainable Development Goal (SDG) 3, Good Health and Well-being, by focusing on improving access to essential mental health services, especially for vulnerable and underserved populations, including women, men, children, and youth. The topic also highlights gender equality by recognizing the different barriers men and women face in accessing care. Ultimately, strengthening equitable mental health access contributes to more resilient communities and sustainable development outcomes.

How CAAF and my host office helped:

Initially, my audit topic was quite broad and difficult to scope, but CAAF trainings helped me to refine it into a more focused and manageable area. I received high-level mentoring from CAAF and OAG Newfoundland and Labrador, along with feedback at my first challenge session, which strengthened my critical thinking and improved my audit plan, particularly in integrating vulnerability, gender perspectives, and the role of civil society organizations.

The skills and knowledge I improved by developing this plan:

Developing this audit plan helped me improve my ability to think critically about audit objectives, risks, and evidence, and to make clear links between planning decisions and expected audit outcomes. I will carry this learning forward by approaching future audits with greater confidence, structure, and purpose to ensure they are well designed and results focused.

My future impact:

The new knowledge I’m most excited to share with my colleagues:

We often start performance audit topics too broadly, so I plan to share with my colleagues practical ways to narrow audit topics so they are auditable and manageable within the available timeframe. This will help ensure stronger audit impact and support accountability, transparency, and integrity.

The difference I hope to make:

Through my future audit work, I will contribute to my country’s development priorities by systematically integrating gender equality and SDG considerations into performance audits to assess whether public programs are inclusive and effective. I expect this will strengthen accountability, inform better policy decisions, and enhance public trust by demonstrating that government actions are responsive to the needs of all citizens, particularly vulnerable populations.

My professional goals:

When I return to my SAI as a graduate Fellow, I aim to strengthen performance audit practices by reviewing the SAI’s Performance Audit Methodology and sharing knowledge on the key steps in the planning phase of a performance audit. I also hope to support my audit team through timely, constructive feedback to enhance audit quality and consistency.

 
 

My Experience

   
 

The most Canadian thing I did was…

Walking through freezing weather and still saying “It’s not that bad”.

My favourite cultural experience in Canada was…

My cultural experience in Canada included trying the popular dish poutine, which is special for its simple but hearty mix of fries, cheese curds, and gravy, and seeing Canada’s strong sense of inclusivity. This was clear in everyday life through polite interactions, openness to different viewpoints, and the way people from diverse backgrounds are welcomed and respected at work.

My Fellowship experience in one sentence:

I would describe my Fellowship experience as a meaningful learning journey that strengthened my performance audit skills, broadened my perspective, and prepared me to apply inclusive and results focused approaches in my future audit work.

My Fellowship in a single word:

Transformative.

Now that I have completed the Fellowship…

I will apply the skills and knowledge gained to strengthen performance audits in my SAI, and contribute to more impactful, inclusive, and accountable public sector auditing.