Component V:
Component V:
Administration
1. MIS Wing: to provide;
- Software development centre.
- Selected posts to be staffed by contract professional.
- Local training for PAD staff in systems development.
- Recurrent cost for system maintenance.
Project management: strengthening the Project Directorate through;
- Provision of staff.
- Facilities.
- Hardware and software.
- Trainers.
- Consultants.
Output by Components:
Component II: Government Auditing
Subcomponents:
i) Completion of the Financial Audit Manual, Supervision Instruments, Working Paper Kits and Specific Guidelines
- First development of general financial audit manual……later supervision instruments and working paper kits with audit guidelines for 16 were finalised.
- These instruments give tailored audit guidelines for specific audit areas on how to use the Supervision Instrument and Working Paper in their scenario.
- Guidelines used for the audit of:
- Federal Government
- Provincial Governments
- District Governments
- Procurement
- Foreign-aided projects
- Customs and Sales Tax
- Income Tax
- Civil Works
- Railways
- Water and Power Development Authority (WAPDA)
- Commercial Enterprises
- Defense Services
- Zakat Collection
- Privatization
- Environment
- Foreign Mission
ii) Procurement of Hardware and Software: used for the test implementation field audit were
- ADM Plus for Audit Management purpose.
- ACL for CAATs.
iii) Test Implementation of the Audit Manual: DAGP identified seven audit teams and assigned audit objectives….
- Deral Audit Team – audit a portion of Repayment of Domestic Debt (a significant component of the federal appropriation account).
- Provincial Audit Team – audit a portion of Interdepartmental and Judicial Deposits ( a significant portion of the Financial Statement of Public Accounts).
- District Audit – audit a portion of payroll data from the SAP/R3 accounting system pertaining to the District of Abbottabad (to enable use of CAATs software tool against payroll which is a significant component of District expenditures).
- Railways Audit Team – audit consumption of fuel (a significant element of Railways expense).
- WAPDA Audit Team – audit of Civil works (a major activity of WAPDA).
- Work Audit – audit of Pak PWD (a major activity).
- Revenue Audit – audit of customs receipts pertaining to Vehicle Imports (an important Revenue activity).
iv) Training of Core Group of Auditors:
- Completion of audit training material using new audit manual.
- On-job-training provided through pilot testing activity.
- Strong source of expertise via DAGP master trainer counterparts and local consultants.
Internal Audit deliverables include:
- Internal audit plan.
- Internal audit manual.
- Draft internal audit legislation.