NATIONAL ROLE:

The SAI Pakistan carries out the following audit activities in accordance with the INTOSAI auditing standards and international best practices:

Financial Attest provided by the SAI Pakistan covers a very broad range of governmental operations. There are three tiers of government (Federal, Provincial and District) and three types of organizations (those on the central accounting network, self-accounting entities budgeted by the government and public sector entities). Financial attest is provided at all tiers and for all categories, except those entities whose accounts are, by law, auditable by private sector auditors.

Regularity and Compliance Audits of expenditure and revenue receipts are conducted under roll over planning for all organizations at all tiers.

Performance Audits focus on the outcomes of various projects and programmes with special emphasis on social sectors.

Special Studies are initiated on matters of pressing importance or urgency which are of significant public interest.

Training, Research and Publications are the main tools of the SAI Pakistan to keep abreast of the developments in the profession. It has a network of training establishments spread across the country, where public servants are trained in auditing, accounting and financial management. Its research operations have produced a Financial Audit Manual, an internationally recognized Financial Audit Methodology with 16 sector-specific Guidelines and a series of Research Papers. Performit – a quarterly magazine published by the SAI Pakistan – is known in the state auditing circles for its quality.