Download Complete Circular Spring 2020 


Cover Page

Message of Secretary General

News from Member SAIs

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Article-1 Problems in Implementation of PIFRA's New Accounting Model


Fahd Haider Buzdar, Director Finance, Pakistan Institute of Medical Sciences, SAI Pakistan


Article 2: Maintenance of Public Integrity for effective COVID-19 Response and Recovery

  Muhammad Afnan Alam, Director International Relations & Coordination, SAI Pakistan


Article 3: Quality of Audit and Professional Development – SAI Pakistan's Experience

Mrs Raheela Saad, Director General HRM, SAI Pakistan


Article 4: Auditing Covid-19 Expenditure


Muhammad Kashif, Director to Auditor General of Pakistan, SAI Pakistan

7 Article 5: Blockchains of Government Services; Application & Auditing Challenges
  Khadim Hussain Mirani, Deputy Director Audit Petroleum & Natural Resources, SAI Pakistan

Article 6: Good Governance and its Impact on Internal Audit

  Ms. Flavia Meachiel, Senior Auditor Audit, SAI Pakistan

Article 7: Importance of Physical Verification in Public Auditing

  Mr. Shaifq-ur-Rehman, Deputy Director Audit, SAI Pakistan
10 Article 8: Public Sector Financial Accountability: The Role of Public Accounts Committee in Pakistan
  Faisal Saeed Cheema, Director General Audit, SAI Pakistan

Article 9: Developing Effective Resource Management Techniques at SAIs


Hasan Masud, Director General, SAI Pakistan


Article 10: Smart Mandatory Audits Analyzing Impact of Controls' Effectiveness on Audit Efficiency

  Aamir Fayyaz, Director HRM, SAI Pakistan
13 Article 11: Zakat: The Best Tool of Social Safety and Poverty Alleviation

Sharifullah Khan Dawar, Director Audit, SAI Pakistan


Article 12: Disaster Management through Robust Financial Governance and Economy


Safwanullah Khan, Assistant Auditor General, SAI Pakistan


Article 13: SAI Audit for Sustainable Development Goals

  Necip BILGIN, Principal Auditor, Turkish Court of Accounts

Article 14: Quality Control System in Financial Audit and Quality Assurance in the Turkish Court of Accounts

  Taha AKGÜN, Principal Auditor, Turkish Court of Accounts

Article 15: Effect of the Independence of Supreme Audit Institutions on Fiscal Performance


Sinem YALÇIN, PhD, Principal Auditor, Turkish Court of Accounts (TCA)