(Auditor General of Pakistan Mr. Muhammad Ajmal Gondal)

Message of the Director-General:-

One of the best ways to enhance knowledge and skills is through training. Getting audit managers exposed to relevant and consistent training can help FAOs to improve performance and increase results. A training program gives everyone the opportunity to strengthen their skills. With proper training and development, weaknesses can turn into strengths. Training gives everyone a great understanding of their responsibilities and the knowledge and skills they need to do that job. This will enhance their confidence which can also improve their overall performance.

Performance Audit Wing (PAW) is imparting training in different areas relating to performance audit for the past four decades. The Wing is committed to the highest standards of training and capacity building. It has organized more than five hundred training programs, workshops, seminars, etc. with the aim of creating greater awareness about the utility of performance audit and equipping the participants with technical skills for undertaking performance audit of financial and operational areas of organizations, development projects, programs, management functions and activities.

The main objective of performance auditing is to promote economical, effective and efficient governance and to contribute to accountability and transparency in public sector. I believe in transparency and fair representation in every sphere of life. Our qualified and experienced team is the main strength of the department. I am determined to enhance the level of transparency and accountability in a pursuit to minimize the fraudulent activities. Continuous capacity building of the audit managers under the supervision of the qualified trainers is primarily aimed at improving the skills of the participants to improve job related competence and to obtain better results keeping in view the demands /aspirations of the stakeholders.

The audit managers trained at PAW are determined to serve the nation by promoting accountability, transparency and good governance in the management and use of public resources.

International Intensive Training Program (111th ) in Performance Auditing
(February 19 th to 08 th March, 2024)

The 111th International Intensive Training Program in Performance Auditing, held from February 19th to March 8th, 2024, at the prestigious Indigo Heights Hotel and Suites in Gulberg-III, Lahore, marked a significant milestone in the ongoing efforts of the Directorate General Performance Audit Wing, under the esteemed leadership of Mr. Muhammad Ajmal Gondal, Auditor General of Pakistan, to enhance the professional capabilities of audit managers globally.

Led by Director General Muhammad Samiullah Teepu, the program welcomed 20 middle audit managers from Kuwait, Nepal, and Pakistan. In his inaugural address, the D.G emphasized the tradition of conducting such programs for over four decades, aimed at elevating analytical skills, fostering excellence in  performance auditing, and aligning practices with international standards.

The training sessions covered extensively the various topics related to performance auditing, including Performance Audit Cycle, Strategic Planning, Audit Execution, Data Analysis, Finalizing Audit Activities, Reporting Phase, Quality Assurance, Client Satisfaction, Impact Audit, and Follow-Up in performance auditing. Case studies were included to enhance the practical knowledge of the participants.

Distinguished guest speakers were invited in training sessions to share their expertise & experience. Different modes of learning were adopted to engage participants by guest speakers, including presentations, group discussions, exercises, and individual and group presentations by participants. Cultural exchange was also a significant aspect, with participants presenting their countrie's audit activities and cultural heritage. The sitting arrangement was so designed to maximize interactions of local & international participants with rotation every week.

Study tours to historical, cultural, and recreational sites in Lahore, Islamabad and surroundings enriched the participant's experience, fostering a deeper understanding of Pakistan's culture and history. Even these tours had an element of learning, as they had to give presentations of every activity in the class room. Moreover, participants’ had the honor of meeting the Auditor-General of Pakistan during a visit to the AGP Office, where they captured cherished memories in a group photograph with him and other esteemed officers.

The program received positive feedback from participants, who appreciated the comprehensive curriculum.

The valedictory ceremony, culminating the intensive training, was a celebration of diversity and shared learning. Participants adorned traditional attire representing their rich cultural tapestry accompanied by stalls offering indigenous cuisines and lively performance of regional music. In his closing address, the chief guest, Deputy Auditor General, Mr. Muhammad Nasir Ali commended the dedication of both participants and faculty, emphasizing the importance of applying acquired knowledge in practice. He reiterated the vision of the Auditor General of Pakistan, highlighting the pivotal role of performance auditing in fostering trust, transparency & efficient resource utilization in government endeavors.

Foreign participants expressed gratitude for the warm hospitality and meaningful exchange of experiences, affirming Pakistan as their second home. The program concluded with the distribution of certificates, symbolizing the participants commitment to advancing good governance and effective service delivery.

The 111th ITP in Performance Auditing reflects the collaborative spirit among Supreme Audit Institutions, fostering mutual respect and solidarity in their pursuit of excellence in public sector accountability and performance evaluation.

List of Participants

International Intensive Training Program in Performance Auditing (111-ITP)

19.02.2024 to 08.03.2024

S.No	Name	Designation	SAI	Flag
1.	Ali Meshari Al-Houli	Senior Auditor	SAI Kuwait
2.	Fahad Awadh Albassam	Auditor	SAI Kuwait
3.	Kamal Shrestha	Director	SAI Nepal
4.	Sujata Chapagain	Audit Officer	SAI Nepal
5.	Bhawana Poudel	Audit Officer	SAI Nepal
6.	Ghanshyam Basel	Audit Officer	SAI Nepal
7.	Saif ul Islam	Director	DGA Local Government KPK
8.	Fakhr E Alam	DCMA	CMA (PC), Peshawar
9.	Abdul Majid Rajper	Director	DGA (Local Govt.), KHI
10.	Shakeel Ahmed	Audit Officer	AGP HQ. Islamabad
11.	Dr. Babar Hussain	Chief account  officer	Collectorate of customs  appraisement Faisalabad
12.	Hijab Jan	Assistant Director	DGA (Power), Lahore
13.	Pakeeza Aziz	AAG	DGPR Sub Office  Lahore
14.	Ali Abbas	Director	DGA (IR & C), Lahore
15.	Faisal Masood	Deputy Accountant  General	AG Punjab, Lahore
16.	Aneeq ur Rehman	Deputy Director	DGA IR&C, Lahore
17.	Aamir Mahmood	Deputy Director	DGA Fed. Govt., SO.  LHR.
18.	Syed Faizan Abbas	Deputy Director	AGP Office, SO., LHR.
19.	Waleed Ashraf	Deputy Director	DGA (Punjab), LHR.
20.	Muhammad Amir Khan	Director	DGA Works (Prov.),  LHR.

Memories/Pics (111 th ITP):

International Intensive Training Program (108^th)

in Performance Auditing

(February 20^th to 10^th March, 2023)

Three weeks International Intensive Training Program in Performance Auditing (108-ITP) was conducted by Directorate General Performance Audit Wing, Lahore from 20-02-2023 to 10-03-2023 at Indigo Heights (Hotel and Suites), Gulberg-III, Lahore under the umbrella of Auditor General of Pakistan.  

This training program was attended by 12 senior audit managers of UGANDA and Pakistan.

The Director General Performance Audit Wing, Muhammad Samiullah Teepu in his inaugural address welcomed all the participants.

He apprised that the history of PAW dates back to 1980, when the department took the initiative of performance auditing and PAW was established. SAI Pakistan published set of Guidelines for performance auditing during 1981-1983.

He drew attention to the fact that the rapid changes in information technology & public administration  coupled with ever increasing emphasis on the accountability of public managers necessitates the revision of the audit methodologies & performance audit guidelines. The revision is basically a shift from traditional methods to the new concept of enterprise risk assessment for a comprehensive value for money audit to satisfy the quest of stakeholders. Success of Government today is judged by public service delivery.

He further added that the members of Parliament & other stakeholders expect the SAIs to address the quality of service in their Performance Audit reports. SAI Pakistan continues to innovate and develop new strategies to meet emerging needs. This transformation from conventional to most modern methodologies needed a vibrant and enabled leadership that has been provided by present head of our SAI - Mr. Muhammad Ajmal Gondal.

SAI- Pakistan is conducting forensic, impact, thematic, environment, performance, transactional audits.

Additional Auditor General of Pakistan Syed Sajjad Hyder, on 10th March, 2023 while addressing the closing ceremony congratulated all the participants for their participation in this program. He further admired the efforts of faculty of PAW, Lahore who worked tirelessly in this activity. He appreciated the competent and experiences resource persons who took part for sharing their knowledge and skills among the participants.

He said we as auditors are required to strengthen the legislative oversight by providing an independent and objective assessment of governance, financial management, performance and utilization of government resources economically, efficiently and effectively. Accountability presupposes public insight into the activities of various public sector organizations. Thus performance auditing is a way for the stakeholders i.e. taxpayers, financiers, legislators, executives and media to obtain an insight into organizational activities and their outcome.

There is no denying the fact that training has specific goals of improving one’s capacity and performance. Training has an advantage allowing people to get away from work and concentrate more thoroughly on critical issues. This type of training has proven more effective tool for inculcating fresh concepts, and ideas especially interacting with participants from SAIs.

He further added that common objectives of most governments today is to improve the quality of public service delivery to the target population as per their expectations. To promote improvements of this type, many governments have launched modernization programs to provide better services with more choices that are easily accessible and are delivered more quickly. The quality of service delivery is an increasingly important issue, which members of parliaments and governments across the globe expect the SAIs to address in their performance audit reports.

The Additional Auditor General of Pakistan while addressing the participants and senior officers of PAD, reiterated the vision of Auditor General of Pakistan that legitimacy and trust are essential values in all government undertakings and performance auditing may contribute to strengthen these values by producing reliable information on the economy, efficiency and effectiveness of government projects, programs and other sectors of the economy.

The Chair also delivered the message of the honorable Auditor General of Pakistan that undergoing an impact audit can be a powerful strategic tool for an organization. In fact Impact Audit is a new process through which a social investor or social investment fund account reports their social performance to their stakeholders, and seek to improve their future social performance. SAI Pakistan is going to conduct a full course on Impact Audit developed by the experts of Performance Audit Wing.

The Additional Auditor General of Pakistan appraised that SAI Pakistan has been conducting this international training activity for the last 42 years regularly with ever-increasing zeal. This 3-week intensive training program enabled participants to apply the acquired concepts and techniques efficiently and effectively in the discharge of professional duties for achieving desired results to the satisfaction of stakeholders.

The commitment, dedication, appropriate knowledge and skills may lead the Performance Auditors and auditee both in the right direction, to serve the common cause of acquiring and utilizing the state resources efficiently and effectively. This will go a long way in improving the governance & better service delivery as expected by the stakeholders.

The Chair thanked the head of Supreme Audit Institution of UGANDA, on behalf of the worthy Auditor General of Pakistan, for reposing confidence on SAI Pakistan by nominating its dynamic & motivated officer to join the experience sharing exercise, which is primarily an event to demonstrate solidarity, trust & mutual respect among SAIs.

The Additional Auditor General of Pakistan delivered certificates to the successful candidates and officially declared the 108-ITP closed.

List of Participants

International Intensive Training Program in Performance Auditing (108-ITP)

20.02.2023 to 10.03.2023

Sr. No.	Name	Designation	SAI	Flag
	Nakyanja Hajara	Auditor	Uganda
2.	Abid Khan	Deputy Director	DGA (Balochistan),Quetta
3.	Samia Akram	Deputy Director	DGA (Railways),Lahore
4.	Ashfaque Ahmed	Deputy Accountant General	AGPR sub- office Quetta
5.	Maryam Fazal	Assistant Director	DG A Works Federal Islamabad
6.	Sadia  Sajjad	Deputy Director	DG (Commercial Audit & Evaluation), Islamabad
7.	Arsheen  Sabir	Deputy Director	DG Audit District Government (South), Sub-office, Bahawalpur
8.	Sundas Tariq	Assistant Director	DG Audit Punjab, Lahore
9.	Abdul Rauf	Assistant Director	DG (Commercial and Audit Evaluation (South), Karachi
10.	Maryam Khalid	Assistant Director	DG Audit Works (Provincial), Lahore
11.	Muhammad Raza Ullah  Khan	Assistant Director	O/o DG Audit Dist.Govt.(North), Lahore Director (P&NR), Karachi.
12.	Akram Ali Seehar	Assistant Director	O/o DG Audit Dist.Govt.(North), Lahore Director (P&NR), Karachi.

Memories/Pics (108^th ITP)

(International Intensive Training Program (107^th )in Performance Auditing

(February 21^st to 11^th March, 2022)

Auditor General of Pakistan (AGP), Muhammad Ajmal Gondal inaugurated Three Weeks International Intensive Training Programme (107^th -ITP) on 21^st Feb, 2022 via zoom.

It was conducted by Directorate General Performance Audit Wing, Lahore from 21-02-2022 to 11-03-2022 virtually under the umbrella of Auditor General of Pakistan. This training program was attended by 50 participants of 15 Supreme Audit Institutions (SAIs) from all over the world including SAIs of Azerbaijan, Bahrain, Bangladesh, China, Guinea Bissau, Hungary, Kyrgyz Republic, Liberia, Maldives, Nepal, Pakistan, Tajikistan, Tanzania, Thailand & Turkey.

The Director General Performance Audit Wing, Muhammad Samiullah Teepu in his inaugural address welcomed all the participants. He drew attention to the fact that we as auditors are required to strengthen the legislative oversight by providing an independent and objective assessment of governance, financial management, performance and utilization of government resources economically, efficiently and effectively. Accountability presupposes public insight into the activities of

various public sector organizations. Thus performance auditing is a way for the stakeholders i.e. taxpayers, financiers, legislators, executives and media to have an insight into organizational activities and their outcome.

He further added that common objectives of most governments today is to improve the quality of public service delivery to the target population as per their expectations.

To promote improvements of this type, many governments have launched modernization programs to provide better services with more choices that are easily accessible and are delivered more quickly. The quality of service delivery is an increasingly important issue, which members of parliaments and governments across the globe expect the SAIs to address in their performance audit reports.

He reiterated the vision of Auditor General of Pakistan that legitimacy and trust are essential values in all government undertakings and performance auditing may contribute to strengthen these values by producing reliable information on the economy, efficiency and effectiveness of government projects, programs and other sectors of the economy.

The Director General apprised that SAI Pakistan has been conducting this international training activity for approximately 4 decades regularly with ever-increasing zeal. This 3-week intensive training program enabled participants to apply the acquired concepts and techniques efficiently and effectively in the discharge of professional duties for achieving desired results to the satisfaction of stakeholders.

The commitment, dedication, appropriate knowledge and skill may lead auditor and auditee both in the right direction, to serve the common cause of acquiring and utilizing the state resources efficiently and effectively. This will go a long way in improving the governance & better service delivery as expected by the stakeholders.

The chair thanked all the heads of the participating SAIs on behalf of the worthy Auditor General of Pakistan for reposing confidence on SAIs Pakistan by nominating their dynamic & motivated officers to join the experience sharing exercise, which is primarily an event to demonstrate solidarity, trust & mutual respect among SAIs.

LIST OF PARTICIPANTS

INTERNATIONAL INTENSIVE TRANING PROGRAM IN PERFORMANCE AUDITING (107-ITP)

                                                                                                       21.02.2022 to 11.03.2022

 Memories/Pics (107^th ITP)

105^th International Intensive Training Program

in Performance Auditing (Zoom) in wake of

COVID-19 pandemic

(February 15^th to 05^th March, 2021) 

                Inaugural Speech by Auditor General of Pakistan

• Mr. Javaid Jehangir (Auditor General of Pakistan), appreciated Director General Performance Audit Wing (PAW) for arranging virtual training program for public sector auditors of different Supreme Audit Institutions (SAIs). He lauded the resolve and commitment of PAW management and their efforts to maintain their history of conducting this training annually at international level.
•  He expressed his pleasure at large number of participants from different SAIs and conveyed his thanks through the participants to the heads of their respective SAIs. He urged the participants to use this training as a platform to build a professional network for sharing knowledge, expertise and experiences with each other during training and afterwards. 
• He hoped that the lectures, simulation exercises and other training activities will enhance the understanding and in return is going to increase the quality of your work. Moreover, this will be instrumental in qualitative changes in the development and planning processes in your respective countries.   
• In Pakistan, stakeholders like Government and Public Accounts Committee want more meaningful and issue based reports rather than transactional and financial reports. So, we gradually as an institution, are moving towards issued based reporting.
• He stressed the need of using technology in the working of audit department. He urged that all our auditing practices and methodologies should be aligned to the technology that is available around us in order to make us more efficient and effective.
•  He apprised the participants that in SAI-Pakistan we are digitizing our entire audit process that will help us in strengthening our internal accountability arrangements, supervision and quality of our products.

Farewell Address by Director General (PAW) 

The Director General Performance Audit Wing apprised the participants that this wing has been organizing this intensive training Program since four decades for sister SAIs. He told the participants that SAI-Pakistan has a strong commitment to share knowledge, skills & experiences with other SAIs for development & enhancing core competencies to address the governance, service delivery and accountability issues.

He hoped that this program must have enabled them to apply the acquired concepts and techniques efficiently and effectively in the discharge of professional duties for achieving desired results to the satisfaction of stakeholders.

He thanked all the Heads of the participating SAIs on behalf of the Auditor General of Pakistan for reposing confidence, by nominating their dynamic & motivated officers to join this experience sharing exercise, which is primarily an event to demonstrate solidarity, trust and mutual respect in the community of nations.

In the end he congratulated the participants on successful completion of this program.

List of Participants (105^th ITP)

Remarks Offered by the Participants (105^th ITP)

Memories/Pics (105^th ITP)

INTERNATIONAL INTENSIVE TRAINING PROGRAM

IN PERFORMANCE AUDITING (103-ITP)

Organized by:

Performance Audit Wing, Lahore