Financial
Assurance provided by the SAI covers a very broad range.
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 assurance 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 Audit is conducted under roll over planning
for all organizations at all tiers.
Performance
Audit focuses on the outcomes of various projects and programmers
with special emphasis on social sectors.
Training,
Research and Publications are the main tools of the SAI of 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
Public Audit Manual, an internationally recognized Performance
Audit Methodology with 13 sector specific Guidelines, and a series
of Research Papers. Performit a quarterly magazine published by
the SAI of Pakistan is known in the state auditing circles for
its quality.