Islamabad: (Parliament Times) The Spokesman of the Auditor General of Pakistan has said that the Department of the Auditor General of Pakistan (DAGP) every year performs an extensive risk assessment to establish audit priorities.
“The DAGP undertakes a risk-based audit approach while planning the audits. The results of risk assessment are evaluated during the audit planning process, and new risks are added as required to keep the risk universe up to date. Audits are selected based on a balancing of risk assessment and audit priorities and in line with strategic plan of the department. Priority is given to PSDP projects involving huge expenditure. However the Audit Work Plan is flexible to allow the AGP to respond to emerging issues”, the spokesman said.
He pointed out that DAGP is already undergoing reforms process through DAGP strategic reforms agenda (2015-19) and number of initiatives are taken to improve operational efficiency of DAGP. Human resource development and a paradigm shift in audit approach to performance and special audits are the hallmarks of reforms agenda. The new audit approach has been initiated in all Field Audit Offices by allocating at least 30% of their resources for performance audit activity. For administration of special audit activities, a grade 21 position has been created to implement and monitor performance audit, forensic audit, IT audit, banking audit and environmental audit.
The Spokesman added that as part of reforms process the policy Board has also been revived to seek experienced recommendations on Government Auditing, Accounting and Public Financial Management from major stakeholders. As part of ensuring transparency in DAGP strict disciplinary action is also taken against employees responsible for misconduct and efficiency to give a clear message for Department’s zero tolerance for incompetence and dishonesty. Special instructions have been issued to disallow any favors to officials engaged in field audit. In this regard, the audited organizations have also been requested to discourage any kind of favors to the auditors. To encourage ‘whistle-blowing’ complaints, a dedicated helpline has established at the Auditor-General’s Office Headquarters, the Spokesman concluded.