AUDITOR GENERAL OF PAKISTAN

ECOSAI CIRCULARS AUTUMN 2020

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	Cover Page Message of Secretary General News from Member SAIs
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1	Article-1: Improving of the State Control in the Republic of Belarus
	SAI Belarus
2	Article-2: Proposed Guidelines for Intelligent Supervision in Supreme Audit Court (SAC)
	Parisa Zare, Senior Technical Expert, Supreme Audit Court of the Islamic Republic of Iran
3	Article-3: The Disclosure and Audit of Sustainability Information in the Public Sector
	Hamid Zarei, Auditor, Supreme Audit Court of the Islamic Republic of Iran
4	Article-4: Presenting a Model of Organizational Culture Affecting Internal Controls of Iranian Public Sector Non-profit Organizations (Grounded Theory Approach)
	Ali Tarighi, Head of Auditing Department, Supreme Audit Court of the Islamic Republic of Iran
5	Types of Audit Reports and the Need to Strike a Balance Between Financial and Non-Financial Reports
	Hamid Alinejad, Auditor and Mojtaba Hemmati, Senior Auditor
6	Article-6: Grading Effective on the Level of Corporate Governance in the Public Sector of the Iranian Government with a Fuzzy Approach (AHP)
	Iman Karnama and Meysem Tahsiri, Senior Technical Experts, Supreme Audit Court of the Islamic Republic of Iran
7	Article-7: Association of Information Technology and Internal Controls of Iranian Public Organizations
	Seyed Masoud Faiz, Senior Auditor, Supreme Audit Court of South Khorasan Province, SAI Iran
8	Article-8: (Featured Article): SAI Pakistan Experience in Auditing COVID-19 Expenditure.
	Khurram Reza Qureshi, Deputy Controller General of Accounts, Tafaqar Ali Asdi, Director General Audit, Federal Government and Muhammad Afnan Alam, Director, International Relations and Coordination, SAI Pakistan
9	Article-9: Studying Conflict Management in the Perspective of Organization
	Dr. Shafique Rehman, Deputy Director, SAI Pakistan
10	Article-10: Data Analytics: A Game Changer for Auditing.
	Muhammad Imran, Assistant Director, SAI Pakistan
11	Article-11: Audit Data Analytics.
	Ms. Eirij Rubbani, Deputy Director, SAI Pakistan
12	Article-12: Human Resources (HR) Audit and its Importance in Public Sector Organization
	Ms. Flavia Meachiel, Senior Auditor, SAI Pakistan
13	Article-13: Audit Quality Management Initiatives in the office of the Auditor General of Pakistan
	Wasim Ahmed, Director General, SAI Pakistan
14	Article-14: Supreme Audit Institution: A Historical perspective.
	Hasan Masud, Director General, SAI Pakistan
15	Article-15: Supreme Audit Institution and Public Trust.
	Fahim Khan, Assistant Audit Officer, SAI Pakistan
16	Article-16: Strong Auditor General’s Institution: A Key to Good Governance in Pakistan.
	Muhammad Raza Shah, Director General, SAI Pakistan
17	Article-17: Implementation of MTBF in Punjab: Issues, Challenges and Way Forward.
	Muhammad Umar, Director, SAI Pakistan
18	Article-18: Auditing in the Aftermath of COVID-19.
	Muhammad Kashif, Director to Auditor General of Pakistan, SAI Pakistan
19	Article-19: Impact of Accountability on Good Governance in Pakistan
	Alif Jan, Director, SAI Pakistan
20	Article-20: Role of the SAI Pakistan in Public Debt Management
	Lal Muhammad Khan, Director General, SAI Pakistan
21	Article-21: Corruption in the Public Sector: How to Curb it
	Sharifullah Khan Dawar, Director, SAI Pakistan
22	Article-22: Pakistan PFM Act-2019-A year into its Enactment
	Muhammad Afnan Alam, Director, International Relations and Coordination and Fahd Haider Buzdar, Director Finance, PIMS, SAI Pakistan
23	Article-23: Quality of Audit and Professional Development- Pakistan’s Experience
	Mrs. Raheela Saad, Director General, SAI Pakistan
24	Article-24: Setting a New Interdisciplinary research Agenda: Agri-Forensic Accounting can prevent Food Fraud.
	Atique ur Rahman, Deputy Director (Forensic Audit), SAI Pakistan
25	Article-25 Oversight Mechanism Supereme Audit Institutions
	Safwan Ullah Khan, Assistant Auditor General, SAI Pakistan
26	Article-26: Impact of external factors on audits and transition to perspective ways in crisis situations
	Shamoniev Ahtamjon, Chief specialist of Department for Standards, Analysis, Development and International Cooperation, Chamber of Accounts of the Republic of Tajikistan
27	Article-27: Forensic Audit
	Mehmet Balioglu, Principal Auditor, International Relations Department of the TCA
28	Article-28: Independence: A Prerequisite for Supreme Audit Institutions
	Nilüfer Kibar Bilginli, SeniorAuditor, Planning and Reporting Group of the TCA
29	Article-29: Judicial Function of the TCA as Court of Account
	Hale Avci, Senior Rapporteur of the 2^nd Judicial Chamber of the TCA
30	Article-30: Principles Regarding the Judicial Activities of Supreme Audit Institutions
	Yusuf Sünbül, Senior Auditor, International Relations Department of the TCA