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.


© 2005 by Auditor General of Pakistan (All rights reserved)