Message of the Director-General

Performance Audit Wing is a specialized training unit of the department of the Auditor-General of Pakistan engaged in imparting training in performance auditing for the last forty years. The Wing is committed to the highest standards of training and capacity building

We believe that future accountability pattern would largely resort to performance auditing as against any other type of audit which is more prone to examining the service delivery and governance issues

The management and faculty of PAW have firm resolve to disseminate training in such a fashion to encourage analytical and research- based thinking ability amongst the trainees thereby enabling them to undertake all kinds of complex audit assignments.                                                                                                                                                                                 

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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 1^st Pak-Bangladesh International Seminar on "Performance Audit", at Lahore 1998, 8^th Management Accountants International, Conference on "Debt Management in developing countries" in Karachi 1998. He was Chairman of "1^st National Conference on Internal Audit" held at Lahore in June 2001 and also was a speaker and member for the 2^nd 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.

   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