Performance Audit Wing (Introduction & Functions


“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


  • 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.



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


  • 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


Under Objective icon

Under Faculty icon

Performance Auditing

In House Faculty







 Ms. Ayesha Siddiq

Director General




 Mr. Shahid Mehmood







3 Mr. Asghar Ali Mahr Deputy Director   







Muhammad Afzal

Deputy Director





Outsourcing Faculty


Name of Speaker


Name of Speaker


Mr. Javaid Jehangir


 Mr. Hassan Masood



Mr. Muhammad Akram Khan


Mr. Luqman Masood



Mr. Khalid Ali Shah


Mr. Munawar Hussain



Mr. Irfan Jehangir Wattoo


Mr. Amir Usman



Mr. Imran Iqbal


Mr. M. Jamil Bhatti



Ms. Robina Faisal


Mr. Adnan Mehmood Khan



Mr. Bilal Majeed


 Ms. Aqsa Ali



Mr. Hassan Saqlain


 Mr. Ahmer Elahi



Mr. Samer Ahmad


 Mr. Bilal Shah



Ms. Ayesha Siddiq


 Mr. Khalid Mahmood Awan



Mr. Shah Nawaz


 Dr. Jamil Afaqi



Mr. Qamar Riaz Cheema


 Dr. Tauqeer



Ms. Fouzia Saleem


 Ms. Raheela Saad



Mr. Amir Fayyaz


 Mr. Raza Shah



Mr. Ali Asif Gillani


 Sheikh Nadeem Amjad



Mr. Arsalan Hanif


 Dr. Tallat Imtiaz



Mr. Baqar Hussain Bhatti


 Ms. Namana Gulrukh Fareed



Prof. Azhar Hameed


 Mr, Abdul Basit Jasra



Mr. Kamran Khan


 Mr. Moeed Ali



Mr. Asif Ali Kakepota


 Mr. Shahzad Aziz Khan



Ms. Nousheen Afzaal


 Mr. Kamran Ali Hashmi








Organized by:

Performance Audit Wing, Lahore



         PAKISTAN                       LIBYA                        TURKEY                     NEPAL                          OMAN






      PAKISTAN                               LIBYA                TURKEY          NEPAL


Department of the Auditor-General of Pakistan




Message from the Auditor General of Pakistan


I am pleased that Performance Audit Wing has achieved a landmark by conducting the 34 International Intensive Training Programs (ITPs) out of total 102 ITPs. I congratulate them for taking initiative to conduct 103 IITP. I also congratulate the participants from Supreme Audit Office Libya, Supreme Audit Office Nepal, Supreme Audit Office Turkey, State Audit Institution Oman and Pakistan Audit Department to be a part of this learning activity. Audit being the oldest and venerable state function has a history of 1000 years. However, the Performance Audit today has risen and become a large scale and a distinct practice within the last four decades. It gives the auditor an opportunity to go beyond traditional compliance issues and enable him to examine performance of the executive in a wider context. It is a modern, challenging and fascinating form of audit that requires specialized skills and standards. The relevance and importance of this distinct variant of audit is unchallenged for progressive and forward looking approach of governance. This is the reason that today world over public auditors are devoting more time to performance audit than to financial audit to fulfill the expectations of stakeholders from public audit. Indeed, the concept and its practice is highly relevant in the present day world.

In the end, I once again appreciate the efforts made by Performance Audit Wing to hold this training and maintaining its traditions for professionalism. I would also like to recognize the efforts and the hard work which has been put in by the core team of instructors for preparation of the course and training material. I am sure that 15 days of work involving different training techniques will enhance the knowledge and sharpen your skills as auditors through interactive educational and training program.

Thank you!

Javaid Jehangir





We will leave the hotel at 12:00 midnight. Really, we had a great time here in my second country Pakistan. Thank you all and we hope to meet again. Thank you so much.


We are not at the Doha airport on our way to Tripoli. We thank you very much. We have a long journey that will take seven hours to reach our country, but the days and nice memories we spent in Pakistan will forget us the tired journey. Thank you very much.

Sincerely, Hassan Mohamed Ahmed



Dear friends,

I’ll leave at 3:30 am. I’d like to thank you all. It was a honour to be here. If you come to Turkey, please let me know Hope to see you soon.

Best regards.

Ercument from TCA


Hello sir and mam!!!

We have just arrived at Nepal Embassy, Thailand. Because of our inefficient time management we couldn’t be able to say even good bye to some of our respected sir and ma. Especially, Quadeer sir and Shahid sir, we couldn’t meet yesterday. Hope we would be able to meet you soon(insaallaha). Anyway all of our respected sir and mam as well our frenz, thank you so much for this beautiful cooperation. The time we have spent there was a best time ever spent in life and will be remained as same. Thank you so much, PAW Pakistan and entire management team and our very helpful and dear frenz. We will be missing you so much.


Dear all, We are in the airport now, ready to travel to our homes taken with us memories will never forgot, you were and still my best friends and family. We have stied in Pakistan for 21 days meeting wonderful friends from different countries and we saw Allah’s paradise in the earth, Pakistan is the most beautiful place that I have been seen in my life, now we are ready to change the bad image made about Pakistan, to tell our families, friends and others that Pakistan more than safe country, may Allah bless Pakistan Finally I would like to thank you all for everything My best regards

Mohammad Zahir from Oman     and PAKISTAN ZINDABAD.


Good morning

Home sweet home

It’s time to leave. It was honor to be here. I’m very pleasure to have known you. I really had a great time in Pakistan. I never forget these moments. So, I would like to thank all of you and I hope to meet you again.

Best regards,

Dawood Al Salmani





Ms. Ayesha Siddiq

Director General

Department of the Auditor General of Pakistan

Performance Audit Wing

Performance Audit Wing (PAW) of the Department of Auditor General of Pakistan is a specialized training establishment vested with the responsibility of imparting training to officers of the Pakistan Audit Department (SAI Pakistan), nominees of executive agencies and the audit mangers of other Supreme Audit Institutions (SAIs) of friendly countries in the field of performance auditing and all other related management disciplines.

Since its establishment in the year 1980, PAW has organized over five hundred training programs including 34 international intensive training programs (ITPs) in performance audit besides delivering various training programs inside Pakistan and abroad. The Wing has also conducted a number of workshops, national/international seminars and takes pride in having trained more than four hundred performance auditors of various SAIs across the globe according to international standards and requirements.

The upcoming International Performance Audit Training Program is scheduled from 17th February to 06th March, 2020 which will be 103-ITP. The Three weeks program will provide the participants opportunities of hands on learning by professional performance audit practitioners and experienced faculty. The contents of the course have been designed especially to develop specialized expertise among the participants in the area of performance auditing. The extensive usage of hands-on class exercises, case studies and statistical tools & techniques will facilitate auditors in understanding important performance auditing concepts and methodologies. The program also includes excursions, short sight-seeing visits in and around Lahore City, Murree Hills, shopping opportunities and visit to Federal Capital Islamabad.


This year, Supreme Audit Institutions of Nepal, Libya, Turkey, Oman and Pakistan are participating in the training program. It is hoped that the acquired skills and enhanced professional capacity will enable participants to produce high quality audit reports and hence play a pivotal role in ensuring transparency and accountability in their respective countries.


Director-General & Staff

 Performance Audit Wing

Instructors’ Profile

Muhammad Akram Khan

Muhammad Akram Khan is an authority on Performance Auditing being a trainer and practitioner as well. He did his M.Com from Punjab University, Lahore in 1967 and also M.Sc (Industrial Admn) from University of Aston in Birmingham, UK. In 1970, after qualifying competition Exam, he joined Department of Auditor General of Pakistan as Assistant Controller. He also attended a one-year program at Canadian Comprehensive Auditing Foundation. Ottawa in 1983-84. He has served in various capacities like Additional Secretary M/o Finance (1999-2000) and also as Member Finance, Pak Telecom Authority (2002-2003). He rose to the position of Deputy Auditor General and took early retirement in 2003 from Department. After retirement, he joined UN as Chief Auditor of Peace Keeping Missions and served there for 4 years. Currently, he is a free lance Consultant for various international Organizations such as UN, WB, OSCE, FAO and locally for the AGP. He is author of 45 research papers and 14 books including PAM for the AGP (2012). He also has the pride of writing first ever full length book on "Corruption Auditing" published from California (USA) in 2006. Besides, he is author of various books and scholarly essays/papers numbering around four hundred on performance auditing and other fields i.e. economics and auditing. He is also an academician of international repute and pioneer in field of Performance Auditing in PAD. His services in this field will go a long way for building capacity in global community of the auditors.


                                                                                                         Imran Iqbal

Mr. Imran Iqbal acted as Auditor General of Pakistan prior to his retirement in recent past. He did LL.B from the Punjab University in 1980-81. He joined Civil Services of Pakistan in 1983. He served in different capacities in the department and outside department. Mr. Imran Iqbal is a member of Institute of International Auditors (IIA Inc), Florida, Pakistan Chapter since 1999 and also a fellow of Canadian Comprehensive Audit Foundation CCAF (FCVI) since May, 2005. He served as an International Fellow in the office of the Auditor General of Canada from September 2004 to May, 2005. He has attended many Conferences and Seminars on audit and accounts including 1st Pak-Bangladesh International Seminar on "Performance Audit", at Lahore 1998, 8th Management Accountants International, Conference on "Debt Management in developing countries" in Karachi 1998. He was Chairman of "1st National Conference on Internal Audit" held at Lahore in June 2001 and also was a speaker and member for the 2nd National Conference on the theme of "Value Addition through Internal Audit" held at Lahore in April, 2007. As a fellow member of CCAF at Ottawa, he wrote a paper on "Integrated Risk Management-a basis of Audit Planning" which can also be viewed on official website of CCAF. He contributed another paper on the topic "Public Sector Bodies - Audit Jurisdiction of AGP" He also has the honor of representing SAI Pakistan in INTOSAI's is committee on developing "Guidance and Key National Indicators in the Supreme Audit Institutions" and attended its three meetings at Moscow, Beijing and Astana. He rendered meritorious services to Pakistan Audit Department and rose to the highest position. He is highly respected due to his valuable contribution.



                                                                                        Mr. Khalid Mahmood Awan


Mr. Khalid Mahmood Awan is currently serving as Controller Military Accounts (LC), Lahore. He also got training on the performance under the spectacular leadership of Mr. M. Akram Khan. As a team Leader, he conducted “Performance Audit of “Solid Waste Management Project Lahore”. He developed expertise in delivering talks at various national and international level and is a guest speaker at PAW and other training establishments. He conducted a course in Performance Auditing for the Audit Commission of Macau and also for the officers of the General Auditing Bureau of Saudi Arabia in 2012. He worked in the IDI-ASOSAI 3i Cooperative Audit Program on Performance Audit of Disaster Management (2016-17) which included completion of eLearning Course and performance audit of “Relief activities carried out by NDMA after October 26, 2015 Earthquake” in Pakistan.



Mr. Aamir Fayyaz

Mr. Aamir Fayyaz is an officer of Pakistan Audit & Accounts Service and is currently serving as Director (Petroleum and Natural Resources), Lahore. He has previously held various positions in the Department of the Auditor General of Pakistan like Director Capacity Building, Director Probationers in the Pakistan Audit and Accounts Academy. Earlier he served the provincial audit directorate as Deputy Director Audit and Accountant General Pakistan Revenues Lahore as Assistant Accountant General. Mr. Aamir Fayyaz holds a Master's degree in English Literature from the University of Punjab. He is a master trainer for financial audit and for Audit Command Language and is also the author of Professional Explanatory Guide to the Financial Audit Manual, published by PIFRA in 2015. Several of his articles have been published in the ECOSAI circulars. The officer has extensively imparted trainings locally in the Civil Services Academy, Pakistan Audit and Accounts Academy. Performance Audit Wing and Pakistan Institute of Public Finance Accountants (PIPFA) in the areas of public financial management, procurement, financial and performance audit. He co-delivered courses for the General Auditing Bureau of the Kingdom of Saudi Arabia on Risk Management and for the Commission of Audit Macao on "Certification Audit" and "Audit Command Language". He has also written a book on "Financial Audit Manual" duly implemented by the Department of the Auditor General of Pakistan.


                                                                                                                                              Mr. Adnan Mahmood Khan

Mr. Adnan Mahmood Khan is CA and a permanent member of our visiting Faculty, Pakistan Audit & Accounts Academy and Civil Services Academy. He has vast experience of working in different capacities in national and multi-national countries dealing with public and private sectors. He remained engaged with us as Audit Expert in Audit Competency Centre in the World Bank's Project for Improvement in Financial Reporting and Auditing (PIFRA). He completed his CA Training from ERNST & YOUNG and during this training in 2007, he was deployed to ERNST & YOUNG, Abu-Dubai Office from January 2007 to March 2007 and then again re-deployed to ERNST & YOUNG, Kuwait Office from January 2008 to March 2008. There he worked in a multi cultural and proficient environment applying the latest audit technologies including Case Ware (audit software used by Ernst & Young). He was involved in major full scope audits during his engaged with the PIFRA. Currently working as QCR Manager in a Audit Firm M/s. S&C.





Participants Activities




Shopping Visit to Dollar Exchange Company and Liberty Market, Lahore

Lahore Fort & Badshahi Mosque (101 ITP)

Walled City, Lahore (101 ITP)


Governor’s House Punjab (97th ITP)

Jillani Park (97th ITP)


Changa Manga Forest (101-ITP)





Jallo Forest Park




Pak-India Wahga Border

Pak-India Ganda Singh Border (97th ITP)






Auditor General’s Office, Islamabad



Faisal Mosque (101 ITP)














Lok Virsa & Islamabad Lake (101 ITP)


Khewra Salt Mines (100 ITP)


Katas Raj Temples (100 ITP)






Murree Hills (101-ITP)


ITP Participants Group Photographs





















SCHEDULED FROM 17.02.2020 TO 06.03.2020







Name of the Participant(s)


Name of SAI/Department


Mr. Abdulmenam Mohamed Ben Said




Mr. Kais Salem Etter



Mr. Hassan Mohamed Ahmed



Mr. Kedar Prasad Khakurel

Audit Officer



Mr. Hari Prasad Acharya

Audit Officer



Mr. Mr. Tsering Topke Lama Tamang

Audit Officer


Mr. Ercument Sevimli

Principal Auditor



Mr. Mohammed Zahid Abdullah Al Shaqsi




Mr. Dawood Suliman Mohammed Alsalmani