The Auditor General of Pakistan aims to add value to national resources and ensure transparency and accountability in financial management. Its core values include integrity, quality, and partnership. The Auditor General ordinance outlines its role in auditing federal, provincial, and district governments as defined in the constitution. Audit types include financial, compliance, and performance audits. The Auditor General reports to the President and provincial governors and works to maintain transparency and resolve issues related to financial oversight.

1. Auditor General of Pakistan
By
Abdul Nasir

2. Auditor General vision and core value
• Add value to national resource and their better
use of finances.
• Maintain transparency and accountability
• Create Value in terms of financial management.
• Integrity, Quality and partnership are their core
value.
• Integrity concerns constructive audit free from
corruption (evaluate records).
• Quality Follow GAAS (General acceptable
accounting system)

3. Auditor General ordinance
• Article 168, 169,170 (role, functions and power)
• AGP ordinance, 2001 (functions, appointment of
auditor General)
• After 18 amendment, independently regulate
internal control.
• Deals with federal, provincial and district
government.
• Report to president and Governors (national and
provincial assembly)

4. Continued..
• PAC (public accounts committee) then present their
recommendation.
• “Auditor General” has to take oat in front of Chief
justice of Pakistan after appointment. (under article
168)
• Auditor General hold office for 2 years.
• Removal of Auditor General will be made on
Supreme court decision.

5. Types of Audit
• Financial attest audit (evaluation of financial
records).
• Compliance audit (agreed upon terms of
entity such as term of contract rule and
regulation.
• Performance audit ( to measure outcomes
either efficient or effective emphasize on
social sector.

6. Role of AGP
• Audit in provincial and district audit after
decision by “Governor”.
• Provide reliable reports to president for
presentation in National Assembly.
• Same to Governor for respective provincial
assembly.
• Coordination of federal operation wing to field
offices.

7. Federal and Field audit offices
functions
• Coordination with all field office audit offices.
• RRA receipt revenue (to keep all tax and non
tax revenue from offices.
• Provide reports to president and Governors of
respective provinces.

8. Administrative effectiveness
• Maintain flow of accounts (free of corruption).
• Maintain transparency in government
institutions.
• Performance audit is implemented
proactively.
• Resolve issue related to financial transparency
or partner ship (contractors) in audit.

9. Conclusion
• Follow code of conduct and implement audit
free from financial corruption.
• Coordination of AGP with president and
governors.
• Maintain audit when there is need and focus
on public interest.
• Improve financial system and solve problems.
• Core values consideration with contractors
and partners.