PAW

                                                                               Performance Audit Wing (Introduction & Functions

 Concept

“An independent appraisal of an audit entity to determine the extent to which resources were managed with due regard to economy, efficiency and effectiveness (3 E’s) and in conformity with applicable laws, rules, regulations, and procedures. It also focuses on ethical, environmental and accountability aspects”.

 

                                                                                                                                                                                             

 

(Director General’s Message)

 

PAW was established in 1981 as counterpart organization to provide necessary support to M/s. Berenschot-Moret-Bosboom (BMB) Management Consultants

for development of the Performance Audit Methodology. Later on it became an independent training establishment in 1987 with the following objectives:
 

Our Services

  • Assistance to Field Audit Offices
  • Vetting of Preliminary Survey Reports
  • Other matter relating to Performance Auditing
  • Publications/promotional activities (Performite)
  • Training
    • International
    • Local

Objectives

  • Provision of a basis for the improvement of public sector management.
  • Improvement in the quality of information on the results of public sector management that is available to policy makers, legislators and the general community.
  • Encouragement of public sector management to introduce process for reporting on performance.
  • Provision for more adequate accountability for enhancing good governance.

 

Scope

PAW is a specialized training establishment of the Department of the Auditor General of Pakistan that imparts training in the field of Performance Auditing and its

related disciplines to the officers of:

  • Pakistan Audit & Accounts Services
  • Executive Departments of the Federal and Provincial Governments
  • Senior/Middle Audit Managers of the friendly Supreme Audit Institutions

Objectives:

  • Provision of a basis for the improvement of public sector management.
  • Improvement in the quality of information on the results of public sector management that is available to policy makers, legislators and the general community.
  • Encouragement of public sector management to introduce process for reporting on performance.
  • Provision for more adequate accountability for enhancing good governance

 

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Under Faculty icon

Performance Auditing

In House Faculty

Sr.#.

Name

Designation

Qualification

Subjects

1

 Afshan Salman

Director General

 

 

2

 Zeeshan Ishfaq Bukhary

Director

 

 

 

 

 

       

 

 

 

 

 

 

 

 

 

 

 

 

Outsourcing Faculty

Sr.#

Name of Speaker

Sr.#.

Name of Speaker

1

Mr. Javaid Jehangir

22.

 Mr. Hassan Masood

 

2

Mr. Muhammad Akram Khan

23.

Mr. Luqman Masood

 

3

Mr. Khalid Ali Shah

24.

Mr. Munawar Hussain

 

4

Mr. Irfan Jehangir Wattoo

25.

Mr. Amir Usman

 

5

Mr. Imran Iqbal

26.

Mr. M. Jamil Bhatti

 

6

Ms. Robina Faisal

27.

Mr. Adnan Mehmood Khan

 

7

Mr. Bilal Majeed

28.

 Ms. Aqsa Ali

 

8

Mr. Hassan Saqlain

29.

 Mr. Ahmer Elahi

 

9

Mr. Samer Ahmad

30.

 Mr. Bilal Shah

 

10

Ms. Ayesha Siddiq

31.

 Mr. Khalid Mahmood Awan

 

11

Mr. Shah Nawaz

32.

 Dr. Jamil Afaqi

 

12

Mr. Qamar Riaz Cheema

33.

 Dr. Tauqeer

 

13

Ms. Fouzia Saleem

34.

 Ms. Raheela Saad

 

14

Mr. Amir Fayyaz

35.

 Mr. Raza Shah

 

15

Mr. Ali Asif Gillani

36.

 Sheikh Nadeem Amjad

 

16

Mr. Arsalan Hanif

37.

 Dr. Tallat Imtiaz

 

17

Mr. Baqar Hussain Bhatti

38.

 Ms. Namana Gulrukh Fareed

 

18

Prof. Azhar Hameed

39.

 Mr, Abdul Basit Jasra

 

19

Mr. Kamran Khan

40.

 Mr. Moeed Ali

 

20

Mr. Asif Ali Kakepota

41.

 Mr. Shahzad Aziz Khan

 

21

Ms. Nousheen Afzaal

42.

 Mr. Kamran Ali Hashmi

 

   

 

 

 

Under Upcoming Course icon

Performance Auditing

TRAINING SCHEDULE OF INTENSIVE

TRAINING PROGRAM IN PERFORMANCE AUDITING (102-ITP-LOCAL)

Day and Date

From

To

Topic

Resource Persons

 

Day 1 (Monday)

14.10.2019

09:00

09:15

Registration and Settlement of Participants

 

09:15

09:30

Opening Ceremony Proceedings

 

09:30

11:30

Historical Background of Performance Auditing and its Benefits:

Mr. M. Akram Khan

11:30

12:00

TEA BREAK

12:00

12:30

Performance Auditing - Concept of 3 Es:

12:30

13:00

Difference between Performance Auditing and Financial/Regularity and Compliance Auditing:

13:00

13:30

Objectives of Performance Auditing:

13:30

14:00

Impacts of Performance Auditing:

 
 

09:30

10:30

Approaches to Performance Auditing:

 

 

11:30

12:00

TEA BREAK

 

Day 2 (Tuesday)

15.10.2019

12:00

12:30

Scope and Application of Performance Auditing in Different Scenarios:

Mr. Imran Iqbal

 

 

12:30

13:00

ISSAI 3000, 3100 & 3200 (Performance Audit Standards, Guidelines on Central Concepts & Guidelines for Performance Audit Practices):

 

13:00

13:30

(CONTD……)

 

ISSAI 3000, 3100 & 3200 (Performance Audit Standards, Guidelines on Central Concepts & Guidelines for Performance Audit Practices)

 

 

13:30

14:00

 

Project Cycle Phases:

 

 

Day 3 (Wednesday)

16.10.2019

09:30

10:30

Strategic and Operational Planning in Performance Auditing

 

PLANNING PHASE IN PERFORMANCE AUDITING

 

10:30

11:30

Performance Audit  Cycle:

Syed Zeeshan Ishfaq Bukhary

11:30

12:00

TEA BREAK

 

12:00

14:00

Introduction to Planning in Performance Audit and Planning Matrix:

Mr. Ali Asif Gillani

 

09:00

10:00

Introduction of Preliminary Survey Report (PSR):

Ms. Ayesha Siddiq

Day 4 (Thursday)

17.10.2019

10:00

 

11:30

 

Components of Preliminary Survey Report (PSR):

11:30

12:00

TEA BREAK

12:00

14:00

Exercise on PSR

 

 

 

 

             

Day and Date

From

To

Topic

Resource Persons

Day 5(Friday)

18.10.2019

09:30

10:00

Identification of Issues of Potential Significance:

Mr. Khalid Mahmood Awan

10:00

11:00

Introduction to Audit Assignment Plan (AAP):

11:00

11:30

Reviewing and Deciding the Audit Objectives:

11:30

12:00

TEA BREAK

12:00

13:00

Reviewing and Deciding the Audit Approach & Issues of Potential Significance:

13:00

14:00

 

Development of Audit Criteria against Selected Issues:

SATURDAY OFF

SUNDAY OFF

Day 6 (Monday)

21.10.2019

09:30

10:00

Finalizing the Assignment Audit Plan:

Mr. Khalid Mahmood Awan

10:00

11:30

Presentations on PSR and Audit Assignment Plan by Groups

11:30

12:00

TEA BREAK

12:00

12:30

(CONTD……)

Presentations on PSR and Audit Assignment Plan by Groups

12:30

14:00

EXECUTION PHASE IN PERFORMANCE AUDITING

INTERNAL CONTROLS

Assessment, Evaluation and Reporting on Internal Controls:

Day 7 (Tuesday)

22.10.2019

09:30

10:30

Audit Execution in Performance Auditing:

Mr. Ali Asif Gillani

10:30

11:30

Audit Evidence in Performance Auditing

11:30

12:00

TEA BREAK

12:00

14:00

Gathering , Analyzing & Documenting Audit Evidence

Mr. Saad Farooqi

 

Day 8 (Wednesday)

23.10.2019

09:30

11:30

Use of Analytical Tools and Techniques in Performance Auditing:

Mr. Kamran

11:30

12:00

TEA BREAK

 

12:00

14:00

 

 

 

 

Statistical Analysis

 

 

 

 

Mr. Tajammal Elahi

Day 9 (Thursday)

24.10.2019

09:30

11:30

Sensitivity Testing and its application in Performance Auditing:

Mr. Adnan Mahmood Khan

12:00

14:00

Analysis of Financial Statements in Performance Auditing

Day 10 (Friday)

25.10.2019

 

 

FINALIZING AUDIT ACTIVITIES

 

09:30

10:00

Formulating Audit Observations

Mr. Khalid Ali Shah

10:00

11:00

Development of Audit Findings,  Audit Conclusions and Recommendations

11:00

11:30

Audit Supervision & Review:

11:30

12:00

TEA BREAK

 

12:00

13:00

Performance Audit in Perspective of Environmental Issues

 

Mr. Munawar Hussain

 

13:00

14:00

Performance Audit in IT Environment

 

 

 

SATURDAY OFF

 

 

 

 

SUNDAY OFF

 

 

 

 

REPORTING PHASE IN PERFORMANCE AUDITING

 

Day 11 (Monday)

28.10.2019

09:30

11:30

Stages of Performance Audit Report:

The Reporting Process:

Creating High Impact Performance Audit Reports

Mr. Sammer Ahmad

11:30

12:00

TEA BREAK

12:00

13:00

Form and Contents of a Performance Audit Report-Template

 

13:00

 

14:00

Preparation and Approval of the Final Performance Audit Report

 

 

 

QUALITY ASSURANCE IN PERFORMANCE AUDIT:

 

Day 12 (Tuesday)

29.10.2019

09:30

11:30

Quality Management Framework (QMF):

Mr. Hassan Masood

11:30

12:00

TEA BREAK

12:00

12:30

Client Satisfaction Survey:

12:30

14:00

Audit Impact Analysis and Lessons Learned

 

 

 

FOLLOW-UP IN PERFORMANCE AUDITING

 

Day 13 (Wednesday)

30.10.2019

09:30

11:30

  • Introduction and Purpose of Follow Up
  • What, When & How to Follow Up

Ms. Afshan Salman

11:30

12:00

TEA BREAK

12:00

14:00

CONTD……)

  • Introduction and Purpose of Follow Up
  • What, When & How to Follow Up:

Day 14 (Thursday)

31.10.2019

09:30

11:30

Tracking Recommendations & Report on Implementation of Recommendations to PAC:

 

11:30

12:00

TEA BREAK

 

12:00

14:00

Issues in Managing Performance Audit:

 

 

Day 15 (Friday)

01.11.2019

09:30

11:30

PROGRAM OVERVIEW

 

11:30

12:00

TEA BREAK

 

12:00

13:00

CLOSING CEREMONY

 

 

 

 

 

         

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Performance Auditing