annual training plan 2020-21 pakistan audit and …

ANNUAL TRAINING PLAN 2020-21

PAKISTAN AUDIT AND ACCOUNTS ACADEMY LAHORE

Table of Contents

Preface .............................................................................................................................. i

Executive Summary ......................................................................................................... ii

The Strategy for Assessing the Demand .......................................................................... iv

The Core Team................................................................................................................. v

PAAA, Lahore .................................................................................................................. 1

Specialized Training Program .......................................................................................... 2

Short Courses Wing ......................................................................................................... 8

Summary of Short Courses of PAAA, Lahore. ................................................................. 9

PAAA, Lahore-Calendar 2020-2021at a Glance ............................................................. 10

(Short Courses Wing) ..................................................................................................... 10

Courses Details ............................................................................................................... 12

1. Negotiation and Conflict Management ............................................................... 13

2. New Accounting Model (NAM) ........................................................................... 15

3. Evaluation of Internal Controls ........................................................................... 16

4. Decision Making .................................................................................................. 17

5. Strategic level understanding of Fiscal and Monetary Policy ............................. 18

6. Rules of Business ................................................................................................. 19

7. Official Correspondence & Report Writing ......................................................... 20

8. Audit Planning ..................................................................................................... 21

9. Public Debt Management .................................................................................... 22

10. Assignment Accounts & Special Drawing Accounts (SDAs) ................................ 23

11. Workshop on Leadership Skills ........................................................................... 24

12. Understanding of Public Financial Management at Federal & Provincial Level . 25

13. Quality Management Framework (QMF) ............................................................ 27

14. Audit of Works ..................................................................................................... 29

15. Professional Ethics ............................................................................................... 30

16. ISSAIs (Performance/Regulatory Audit) .............................................................. 31

17. Certification Audit / FAM / Working Paper Kit .................................................... 33

18. Project Auditing ................................................................................................... 35

19. Analysis of Financial Statement .......................................................................... 36

20. Audit of Receipts& Taxes .................................................................................... 38

21. Forensic Audit / Forensic Accounting.................................................................. 39

22. Preparation of Financial Statements (Govt.) ....................................................... 40

23. Procurement under PPRA Rules, 2004 ............................................................... 41

24. Code of Ethics (ISSAI) ........................................................................................... 42

25. Managing Work for DAC ...................................................................................... 43

26. Pension Audit ...................................................................................................... 44

27. Chartered Institute of Public Finance and Accountancey (CIPFA) (Module 1 to 7)45

28. Foreign Aided Projects ........................................................................................ 46

29. Accrual Based Accounting .................................................................................. 47

30. Audit of Contract Management Especially Mega Projects ................................. 48

31. Audit of Sustainable Development Goals (SDGs) ................................................ 49

32. Preparation of Appropriation Accounts .............................................................. 50

33. Audit of Petroleum Sector ................................................................................... 51

34. Presentation &Communication Skills .................................................................. 53

35. Anti Money Laundering Initiatives ...................................................................... 54

Courses of I.T Wing ....................................................................................................... 55

36. PAAA, Lahore-Calendar2020-2021 at a Glance ................................................... 56

CISA ............................................................................................................................... 58

37. Preparatory Course on CISA ................................................................................ 59

38. IS Auditing ........................................................................................................... 60

IT Training ..................................................................................................................... 61

39. Information Risk, Security and Controls .............................................................. 62

40. Foundation Course on ACL Workshop ................................................................ 63

41. Intermediate Course on ACL Workshop .............................................................. 64

42. ACL Scripting ........................................................................................................ 65

43. Budget Preparation with MS Excel ...................................................................... 66

44. SAP FI ................................................................................................................... 67

45. Auditing I.T Business Continuity Plans ................................................................ 68

46. SAP HR ................................................................................................................. 69

47. MS Excel Advance ................................................................................................ 70

48. MS Office ............................................................................................................. 71

49. Audit Sampling and use of CAATS ....................................................................... 72

50. Information Security Audit .................................................................................. 73

51. Introduction to MS Project .................................................................................. 74

52. Audit of Disaster Recovery Plans......................................................................... 75

PAAA, Islamabad ........................................................................................................... 76

PAAA Islamabad- Calendar 2020-21 at a Glance .......................................................... 77

53. Certification Audit ............................................................................................... 79

54. Audit of Social Safety Nets .................................................................................. 80

55. Quality Management Framework (QMF) ............................................................ 81

56. Audit of Contract Management .......................................................................... 82

57. Audit Planning ..................................................................................................... 83

58. Environment Audit .............................................................................................. 84

59. Foundation Course on ACL Workshop ................................................................ 85

60. Intermediate Course on ACL Workshop .............................................................. 86

61. ACL Scripting ........................................................................................................ 87

62. Computer Competency Practical Training (CCPT) ............................................... 88

63. Preparation of Appropriation Account ............................................................... 89

64. International Public Sector Accounting Standards (IPSAS) ................................. 91

65. SAP FI ................................................................................................................... 92

66. SAP HR ................................................................................................................. 93

67. Certified Information Security Manager (CISM) ................................................. 94

68. DDO’s Training ..................................................................................................... 95

69. Managing Work for PAC ...................................................................................... 96

70. Climate Change and Disaster Management Including Disaster Related Aid ...... 97

71. Certified Information System Audit (CISA) .......................................................... 98

72. Computer Competency Practical Training (CCPT) ............................................... 99

73. MS Excel Advanced ............................................................................................ 100

PAAA, Karachi ............................................................................................................ 101

PAAA, Karachi-Calendar 2020-2021 at a Glance ........................................................ 102

74. DDO‘s Training ................................................................................................... 104

75. Stress Management .......................................................................................... 105

76. Presentation &Communication Skills ................................................................ 106

77. Team & Time Management............................................................................... 107

78. Microsoft Office ................................................................................................. 108

79. Audit Report Writing in Official Urdu ................................................................ 109

80. Foundation Course on ACL Workshop .............................................................. 110

81. Intermediate Course on ACL Workshop ............................................................ 111

82. ACL Scripting ...................................................................................................... 112

83. Workshop on QMF ............................................................................................ 113

84. Course on SAP (HR) ........................................................................................... 114

85. Course on SAP – FI ............................................................................................. 115

86. Advanced – Excel ............................................................................................... 116

87. Audit of Receipt & Income Tax Laws ................................................................. 117

88. E & D Rules ........................................................................................................ 118

89. Conflict Management ........................................................................................ 119

90. Forensic Audit/Accounting ................................................................................ 120

91. Audit of Contract Management/ Public Procurement ...................................... 121

92. Public Works Audit ............................................................................................ 122

93. Report Writing ................................................................................................... 123

94. Audit of Banks ................................................................................................... 124

95. Environment Audit ............................................................................................ 125

96. Audit of Regularity Bodies ................................................................................. 126

97. Public Debt Management .................................................................................. 127

98. Audit of Fraud & Corruption ............................................................................. 128

99. Certification Audit /FAM/Working Paper Kit .................................................... 129

100. Analysis of Financial Statements ....................................................................... 130

PAAA Peshawar ........................................................................................................... 131

PAAA, Peshawar-Calendar 2020-2021at a Glance ....................................................... 132

101. Pension Audit .................................................................................................... 134

102. Budget Preparation and Utilization ................................................................... 135

103. Audit of Contract Management ........................................................................ 136

104. Audit of Works ................................................................................................... 137



107. IPSAS .................................................................................................................. 141

108. SAP/R-3 (FI) ........................................................................................................ 142

109. Computer Competency Practical Training (CCPT) ............................................. 143

110. General Financial Rules/TA Rules ...................................................................... 144

111. Information System Audit ................................................................................. 145

112. Contrast & Comparison between PPRA (2004) &KPPRA (2014) ....................... 146

113. Financial Audit Manual ...................................................................................... 147

114. DDO’s Course ..................................................................................................... 148

115. Computer Hardware/Software & Networking .................................................. 149

116. Communication in Government Offices ............................................................ 150

117. Audit of Fraud and Corruption .......................................................................... 151

118. SAP HR (Pension Module, Direct Credit System) .............................................. 152

119. New Accounting Model and Chart of Accounts ................................................ 153

120. Project/Program Auditing ................................................................................. 154

121. Audit of Revenue Receipts ................................................................................ 155

PAAA, Quetta .............................................................................................................. 156

PAAA, Quetta-Calendar 2020-2021at a Glance ........................................................... 157

122. Financial Audit Manual (FAM) ........................................................................... 159

123. Budgeting in Public Sector & MTBF ................................................................... 160

124. Audit of Fraud & Corruption ............................................................................. 161

125. Audit of Procurement, PPRA Rules & Contract Management .......................... 162

126. Composite Schedule of Rates (CSR-2018) ......................................................... 162

127. New Accounting Model (NAM) & IPSAS ............................................................ 163

128. SAP-FI/HR .......................................................................................................... 164

129. 120thPublic Finance Managers Course (PFMC) ................................................. 164



132. ACL Scripting ...................................................................................................... 167

133. Public Sector Rules & Regulations ..................................................................... 168

134. Ethical Responsibilities of a Civil Servant .......................................................... 168

135. Audit Report Writing in Official Urdu ................................................................ 169

136. Human Resource Management (HRM) ............................................................. 170

137. Basic Information Technology (IT) .................................................................... 171

138. Preparation of Appropriation Account ............................................................. 171

139. Drawing & Disbursing Officers (DDOs) Training ................................................ 172

140. Internal Controls ................................................................................................ 173

141. 121thPublic Finance Managers Course (PFMC) ................................................. 174

142. Audit & Accounting System of Local Bodies ..................................................... 174

143. Secretariat Instruction / .................................................................................... 175

144. Effective Communication& Presentation Skills ................................................. 175

145. Managing the Work of DAC & PAC .................................................................... 176

146. Public Works: Audit & Accounts ........................................................................ 177

147. Certification Audit ............................................................................................. 178

148. Pension Audit .................................................................................................... 179

149. Public Finance Managers Course (PFMC) .......................................................... 180

150. C C P T .......................................................................................................... 182

151. PIPFA Training.................................................................................................... 183

i

Preface

The Annual Training Plan 2020-21 has been designed as per directions of the Auditor General of

Pakistan. A Training Need Assessment (TNA) was carried out to meet the functional requirements of

all the Field Audit and Accounts Offices. Annual Training Plan 2020-21 duly reflects the process of

capacity building as visualized by the Auditor-General of Pakistan. However, any suggestion to

improve the quality of the trainings would be welcomed.

On behalf of myself and my team, I would like to thank Mr. Farrukh Ahmad Hamidi, Additional AGP-

II for his guidance throughout the preparation of ATP 2020-21.

I would also like to thank the worthy Rector, Mr. Abdul Ghafoor Khan, Pakistan Audit and Accounts

Academy, for leading by example and spending his valuable time in the planning and execution of the

TNA activity as well as finalization of the ATP.

I would also like to thank Mr. Ikram-ul-Haq, Director (IT), and his team’s contribution in the respective

components of Annual Training Plan. I also feel obliged to Syed Shozab Raza Naqvi, Director (Admn.)

and his team for providing the logistic support in preparing the ATP.I am also thankful to Mirza

Muhammad Sarfraz Baig, Director (IDC) and Ms. Nousheen Afzaal, Dean of Probationers and their

team members for their contribution in the preparation of the ATP 2020-21.Special thanks to Ms.

Fareeha Ali Randhawa, Director (CD&MDU) and Ms. Asma Fayyaz, Director (Special Assignment)

for their support during the preparation of this document. I am especially thankful to my team of Short

Courses Wing including Ms.Farasat Zarreen, Ms. Afshan Shahid and Mr. Muhammad Afzal for putting

in a lot of hard work to complete this Annual Training Plan 2020-21 timely and as per the needs of

future.

I would also like to thank the heads of Regional Academies – Mr. Muhammad Raza Shah (Islamabad),

Mr. Abid Qayyum Burki (Karachi), Mr. Shuja Ali (Quetta), and Mr. Zubair Arshad (Peshawar) – and

their teams for untiring efforts in the collection of data for TNA, followed by their close coordination

with this office in finalization of the ATP 2020-21.

I would also like to thank all of the Field Offices (Audit & Accounts) for their feedback and suggestions

to improve the Annual Training Plan. I feel obliged to all those who contributed in ATP at any stage but

their names could not be mentioned due to space constraint.

It is time, we all join hands to implement the ATP 2020-21 as best as possible to make it a success to

transform the vision of the worthy Auditor-General of Pakistan into reality. Keeping in view the current

situation of COVID-19, trainings are also being planned online through Skype/Zoom and other social

media platform.

For improvisation and improvements occasioned by imperative of social distancing caused due to

COVID-19 Pandemic, suggestions for implementation of ATP 2020-21 on Skype and other medias will

be highly appreciated.

Furqan Salabat

Director (Short Courses)

ii

Executive Summary

The Annual Training Plan (ATP) 2020-21 for the DAGP/CGA has been prepared in line with the vision

of the Auditor-General of Pakistan to make the Pakistan Audit & Accounts Academy a center of

excellence in Public Finance, IT related courses, Auditing and Accounting. Worthy Auditor-General of

Pakistan believes that the DAGP should adopt policies and procedures to develop and train its

employees in a manner that helps them to perform their tasks more efficiently and effectively. Pakistan

Audit & Accounts Academy is taking adequate steps to provide Continuing Professional Development

(CPD) to the work force of public sector in Pakistan.

In order to implement the vision of the Auditor-General of Pakistan, Pakistan Audit and Accounts

Academy has prepared the Annual Training Program 2020-21with its components derived from five

below mentioned sources:

Review of Annual Training Plan 2019-20

Directives of the Auditor General of Pakistan and consultations with Additional AGP-II

Recommendations of the DG (HRM) AGP office, especially for development of CPD document

Training Needs Assessment based upon data collected from Field offices

Courses suggested by Faculty, Directing Staff and feedback of the participants in emerging

Audit Areas

Pakistan Audit & Accounts Academy intends to achieve the following objectives through this Annual

Training Plan:

(a) Transforming the Probationary Officers of PA&AS in to Auditing and Accounting

professionals through the most intensive Specialized Training Program, equipping them with

the requisite core competencies.

(b) Promoting extensive use of tools for audit execution such as FAM, Working Paper Kit,

Sectoral Guidelines, Quality Management Framework, Audit Planning and Reporting

Templates.

(c) Exposing the trainees to Orientation Programs for professional certifications such as CISA,

CISM, CIPFA, CFE and so on.

(d) Providing guidance in emerging audit areas such as Forensic Audit, Environmental Audit,

Energy Audit, Audit of Social Safety Programs, Regulatory Banking Audit, Climate Change

iii

Mitigation Strategies, Audit of Contract Management especially that of Mega Projects, as

well as Audit of spending on Sustainable Development Goals (SDGs) and also cultivating

familiarization of trainees with Anti Money Laundering Initiatives with a flair for Fraud

examination.

(e) Providing hands-on trainings in essential IT skills like MS Office as well as apprenticeship

in operation of Auditing soft wares such as ACL & SAP including its modules of FI, HR &

GPF.

(f) Arranging hands-on trainings in soft skills such as communication skills (with special

emphasis on report writing and presentation skills), leadership skills and work ethics.

In the wake of imperatives of social distancing due to prevailing pandemic of COVID-19, teaching

methodology has been modified to blended learning, introducing online classes for various courses

including STP employing ICT based solutions including use of vibrant Learning Management System

dashboards for the commissioning of e-learning to benefit trainees confined to their work places/

homes.

I also take this opportunity to express my profound gratitude to the Auditor-General of Pakistan for his

valuable guidance and generous patronage besides taking tremendous interest in the training activities

as well as facilitating the futuristic improvisations compatible with onset of disruptive technologies.

Abdul Ghafoor Khan

(Rector)

iv

The Strategy for Assessing the Demand

This year the Demand-Based Training Needs Assessment has been carried out through a multi-pronged

mechanism:

Through informal assessment of training needs ascertained from various trainees

representing different offices and feedback of trainees having attended short courses at

PAAA, Lahore and its regional academies and analysis of response of courses executed

under the ambit of ATP 2019-20

In the wake of formal data collected from field audit and accounts offices, relying on

exchanges of correspondence, demand of all field audit offices was holistically assessed

leading to prioritized selection of course designing compatible with capacity building

needs

Due weight-age has been accorded for inclusion of all capacity building activities and

courses envisioned by the HR wing of Auditor-General of Pakistan

Rationale for inclusion of courses in ATP 2020-21:

Upon receipt of requisite data the Pakistan Audit and Accounts Academy prioritized the courses in the

following order:

1. Appraisal of Courses of Audit & Accounts included in ATP 2019-20so as to determine whether

these courses merited retention in ATP 2020-21

2. Courses demanded by a majority of field audit and accounts offices (Maximum number of

courses)

3. Courses with a high response and appreciation level in the previous training year

4. Courses emphasized for being designed and developed by HR wing of Auditor General of

Pakistan

5. Courses of emerging Audit Areas

It has been strategized that the ATP would be reviewed annually over the next three years i.e. 2021-24

with a special focus on impact assessment on the basis of feedback from participants and the assessment

by the faculty. Any areas identified in the impact assessment will accordingly be incorporated yearly as

a result of meaningful deliberations realizing the best value for the untapped potential of the entire

training cycle. Need assessment then may be carried out again after a period of five years to improvise

capacity building further.

v

The Core Team 1. Mr. Abdul Ghafoor Khan

Rector

2. Syed Shozab Raza Naqvi

Directing Staff

3. Mirza Muhammad Sarfraz Baig

Directing Staff

4. Mr. Furqan Salabat

Directing Staff

5. Mr. Ikram-Ul-Haq

Directing Staff

6. Ms. Asma Fayyaz

Directing Staff

7. Ms. Fareeha Ali Randhawa

Directing Staff

8. Ms. Nousheen Afzaal

Directing Staff

9. Ms. Farasat Zarreen

Faculty Member

7. Ms. Afshan Shahid

Assistant Audit Officer

8. Mr. Muhammad Afzal

Senior Auditor

1

PAAA, Lahore

2

Specialized Training Program

3

Specialized Training Program:

A ten months long Specialized Training for Pakistan Audit & Accounts Service is the most

intensive and prestigious training program held at Pakistan Audit & Accounts Academy, Lahore. It

attracts the personal attention of the honorable Auditor General of Pakistan and the top

management of the Department. The objectives of the program are as follows:

o To transform a generalist Probationary Officers into professional personnel, having

adequate knowledge of principles and techniques of modern finance, accounting,

auditing and information systems audit prevalent both in public and private sectors.

o To inculcate the ability to apply theory into practice.

o To impart knowledge, skill and sense of professionalism in order to bring out the

best out of the Probationary Officers.

o To groom Probationary Officers towards developing a confident and professional

outlook.

The subjects being taught during the STP:

A total of 10 subjects are planned to be taught during academic year 2020-21.This year NAM &

FAM have been segregated as two subjects and one new subject has been introduced i.e.

Government Accounting II (Departmentalized Accounts). The program is divided into two phases

as shown below:

SUBJECTS IN PHASE-I

Sr # PHASE-I Subjects Marks Allocated Hours

Allocated

Remarks

1 Office Communication

Skills(Correspondence and Drafting)

100 60

Training of these three

subjects have been

completed

2 Services & Financial Rules (S&FR)

100 60

3 Financial Accounting (FA)

100 60

4 Government Accounting I ( NAM)

75 60 Training on these two

subjects in progress and will

be completed in September,

2020 5 Government Auditing (FAM) 100 60

4

SUBJECTS IN PHASE-II

Sr

#

PHASE-II Subjects Marks

Allocated

Hours

Allocated

Remarks

1 Quantitative Techniques and

Financial Management 150 100

2 Cost and Management

Accounting 100 60

3 Business Law & Taxation 100 60

4 Government Accounting II 75 60

5 Information Systems Auditing

100 60

TENTATIVE TRAINING SCHEDULE

Sr. # Events Date

1 Registration / Joining Day 21st April, 2020

2 Start of STP Phase-I (Online) 01st June, 2020 till 23

rd September 2020

Time Span

4 Months

3 Phase-I Exams/Assessment 24th

September , 2020 till 30th

September, 2020

4 Start of STP Phase-II 1st October ,2020 till 31

st January, 2021

Time Span

4 Months

5 SAP (HR & FI) 19th

October 2020 till 30th

October 2020

6 Audit Command Language (ACL) 16th

November, 2020 to 20th

November, 2020

7 Phase–II Exams 31st January, 2021 to, 22

nd January 2021

8 Country Study Tour 25th

January, 2021 to 29th

January, 2021

09 Field Attachment / Internship 01st February, 2021 to 26

th February, 2021

11 Presentations 1st March, 2021 till 05

th March, 2021

12 Passing Out Ceremony 01st Week of March, 2021

13 Final Passing Out Examination 2nd

and 3rd

Week of March, 2021

5

Teaching Methodology:

In the prevailing pandemic of COVID-19,teaching methodology has been modified by including

the online classes of Phase-I as per the instructions of the federal government. Phase-II training

will be conducted as per traditional teaching methodology that includes the traditional lecture mode

to field work (subject to further instructions of the government). The various methodologies

adopted at PAAA are as follows:

Online / Class Training Activity:

The course curriculum of Specialized Training Program is covered mainly through class room

activity. Probationers are expected to study a particular topic assigned by the teacher and then it is

discussed in class. Five subjects selected for Phase-I are predominantly theoretical in nature and

will be taught using the Skype/Zoom (online mode).

The remaining five subjects of Phase-II will be taught in traditional class room activity.

Extension Lectures:

Eminent guest speakers are invited from public and private sectors to speak on various topics like

ethics, corruption, experiences of working in Pakistan Audit and Accounts Department.

Probationers are given the opportunity to interact with guest speakers in Question and Answer

session.

Workshops:

Workshops on noting, drafting, letter writing, report writing etc. are arranged for Probationary

Officers and will be conducted in Phase-II.

Hands on Training:

Hands on training for two weeks in SAP and one week ACL would be conducted for Probationary

Officers during Phase-II.

Country Study Tour (North & South):

The Specialized Training Program includes one country study tour that is planned to be conducted

at the end of Phase-II activity of training. The main objectives of the tour are:

To expose Probationary Officers about working environment in various organizations in

Federal and Provincial Governments in order to understand their working and issues faced

by them.

Interaction with various senior level officers.

6

Field Attachment:

Probationers will be divided into groups. Each group will be assigned certain tasks to be completed

in any of field offices of the department. The whole exercise spans over a period of one month i.e

two weeks in accounts offices and two weeks in audit offices. Each Group has to submit a written

report on the assigned tasks and give presentation to the faculty.

Sports:

One week sports activities would be arranged by the Probationary Officers in Phase-II of the STP.

Performance Appraisal:

Specialized Training program of Probationary Officers is very intensive and is conducted under the

watchful and observant eyes of the Rector, Directing Staffs, Dean and faculty. Training activities

are planned as curricular, co-curricular and extracurricular in order to assess the probationary

officers from various angles. The assessment areas are as follows:

Sr. # Training Activity Marks

1 Academics (Phase-I & II) 350

2 Attendance 50

3 Public Speaking / Issue Presentation 40

4 Country Study Tour 10

5 SAP Training (HR &FI) 30

6 ACL 20

7 Field Attachment 30

8 Sports 20

9 Behavior 50

Total Marks 600

Discipline

There is no compromise on discipline during STP and Probationary Officers are expected to ensure

100% attendance during the course of training. Their conduct is observed closely by the Directing

staff, Dean and faculty. Special attention is given to their grooming so that they are able to lead

disciplined lives as a professional civil servant.

7

Awards:

No system can survive without acknowledging the contributions and efforts of those who have

worked hard. Following awards are generally given to the Probationary Officers after completion

of STP on Final Passing out Ceremony day:

Best Achievement Award: It will be awarded to the probationer who has done well in all areas,

academics participation, discipline etc.

Best Probationer Award: The Best Probationer will be declared after the result of the Final Passing

out Examination is announced. A probationer who gets this title will be the one who scores the highest

marks after summing up the internal evaluation marks with the FPOE marks. It will be awarded to the

Probationer of previous batch during Final Passing out Ceremony of the present batch.

1st Prize Academics: It is awarded to the Probationer who stands first in the combined results of

phase I & phase II tests, marks obtained in SAP (HR & FI) and ACL training.

2nd

Prize Academics: Awarded to the probationer who stands second after combining the results of

phase I &phase II tests, marks obtained in SAP (HR & FI) and ACL training.

3rd

Prize Academics: Awarded to the probationer who stands third after combining the results of

phase I & phase II tests, marks obtained in SAP (HR & FI) and ACL training.

Best Performance in Management Committee Award: This is awarded to the probationer who gets

the highest number of votes of the Probationers for organizing probationers’ affairs actively and

effectively.

Best Attendance Award: Awarded to the probationer who has the highest percentage of attendance

but will not be given if this attendance is less than 97%.

Sports Awards: Sports Gala will be arranged by the Management Committee during the course of

their training. The probationers who win the following events receive their prizes at the Passing out

Ceremony:

Badminton Men/Women

Billiard Men/Women

Table Tennis Men/Women

Chess Men/Women

8

Short Courses Wing

Note: Training methodology to be adhered will be a mix of face to face delivery and remote learning

online with options preferred for blended learning. Face to face learning will recommence after

restrictions for social distancing due to COVID-19 pandemic ease out.

9

Summary of Short Courses of PAAA, Lahore.

Sr.# IT Skills 14 CCPT Training 27 Procurement

under PPRA

Rules, 2004

40 Preparation of Financial

Statements (Govt.)

1 Information

Risk,

Security and

Controls

15 Information Security

Audit

28 Managing Work

For DAC

41 Chartered Institute of Public

Finance and Accountancy

(CIPFA) (Module 1 to 7)

2 IS Auditing 16 Introduction to MS

Project

29 Pension Audit 42 Accrual Based Accounting

3 Foundation

Course on

ACL

Workshop

17 Audit of Disaster

Recovery Plans

30 Foreign Aided

Projects

43 Preparation of

Appropriation Accounts

4 Intermediate

Course on

ACL

Workshop

Auditing 31 Audit of Contract

Management

Especially Mega

Project

44 Anti-Money Laundering

Initiatives

5 ACL

Scripting

18 Evaluation of

Internal Controls

32 Audit of

Sustainable

Development

Goals (SDGs)

Managerial Capacity

Building

6 Budget

Preparation

with MS

Excel

19 Audit Planning 33 Audit of

Petroleum Sector

45 Negotiation and Conflict

Management

7 SAP (FI) 20 Public Debt

Management

Accounting &

Finance

46 Decision Making

8 Auditing IT

Business

Continuity

Plan

21 Quality Management

Framework (QMF)

34 New Accounting

Model (NAM)

47 Rules of Business

9 SAP (HR) 22 Audit of Works 35 Understanding of

Public Financial

Management at

Federal &

Provincial Level

48 Official Correspondence&

Report Writing

10 Preparatory

Course on

CISA

23 Certification Audit /

FAM / Working

Paper Kit

36 Strategic level

understanding of

Fiscal and

Monetary Policy

49 Workshop on Leadership

Skills

11 MS Excel

Advance

24 Project Auditing 37 Assignment

Accounts &

Special Drawing

Accounts (SDAs)

50 Professional Ethics

12 MS Office 25 Audit of Receipts &

Taxes

38 ISSAIs

(Performance/

Regulatory Audit)

51 Code of Ethics (ISSAI)

13 Audit

Sampling &

Use of

CAATs

26 Forensic Audit /

Accounting

39 Analysis of

Financial

Statement

52 Presentation&

Communication Skills

10

For the ATP 2020-21

PAAA, Lahore-Calendar 2020-2021at a Glance

(Short Courses Wing)

Sr. # Courses on Duration

Jul-20

1 Negotiation and Conflict Management (CPD Mandatory) 3 Days

2 New Accounting Model (NAM) (CPD Mandatory) 3 Days

3 Evaluation of Internal Controls (CPD Mandatory) 3 Days

Aug-20

4 Decision Making (CPD Mandatory) 2 Days

5 Strategic Level Understanding Fiscal and Monetary Policy (CPD

Mandatory)

5 Days

Sep-20

6 Rules of Business (ROB) (CPD Mandatory) 2 Days

7 Official Correspondence & Report Writing 3 Days

8 Audit Planning (CPD Mandatory) 2 Days *

Oct-20

9 Public Debt Management (CPD Mandatory) 3 Days

10 Assignment Accounts & Special Drawing Accounts (SDAs) 2 Days

11 Workshop on Leadership Skills (CPD Mandatory) 2 Days

12 Understanding of Public Financial Management at Federal &

Provincial Level (CPD Mandatory)

5 Days

Nov-20

13 Quality Management Framework (QMF) (CPD Mandatory) 3 Days

14 Audit Of Works 3 Days

15 Professional Ethics (CPD Mandatory) 2 Days

Dec-20

16 ISSAIs (Performance/Regulatory Audit) (CPD Mandatory) 4 Days (Instead of 05

Days)

17 Certification Audit / FAM / Working Paper Kit 3 Days

18 Project Auditing (CPD Mandatory) 4 Days

11

Jan-21

19 Analysis of Financial Statement (CPD Mandatory) 3 Days

20 Audit of Receipts & Taxes 4 Days

21 Forensic Audit & Accounting (CPD Mandatory) 3 Days

Feb-21

22 Preparation of Financial Statements (Govt.) (CPD Mandatory) 3 Days

23 Procurement Under PPRA Rules, 2004 3 Days

24 Code of Ethics (ISSAI) (CPD Mandatory) 2 Days

Mar-21

25 Managing Work for DAC (CPD Mandatory) 5 Days

26 Pension Audit 2 Days

27 Chartered Institute of Public Finance and Accountancy (CIPFA)

(Module 1 to 7) (CPD Mandatory)

10 Days

Apr-21

28 Foreign Aided Projects (CPD Mandatory) 3 Days

29 Accrual Based Accounting 2 Days

30 Audit of Contract Management Especially Mega Projects (CPD

Mandatory)

3 Days

May-21

31 Audit of Sustainable Development Goals (SDGs) (CPD Mandatory) 3 Days

32 Preparation of Appropriation Accounts (CPD Mandatory) 3 Days

Jun-21

33 Audit of Petroleum Sector 3 Days

34 Presentation & Communication Skills 3 Days

35 Anti-Money Laundering Initiatives 3 Days

* Initially in CPD it was proposed to be 05 days course but we have received only two days course

material so it is proposed to be conducted for 02 days as per available material sent by DG (HRM).

12

Courses Details

13

Negotiation and Conflict Management Sector: Accounts & Finance Audit IT Management

Month: July, 2020

Duration/Time Allocated: Days: Hours:

Frequency of the course: Yearly Biannually Quarterly

Monthly Fortnightly

Station: Lahore

Expected number of trainees 15-20

Level of trainees BPS-16 & Above

Nature of the course General Specific

If the course is specific, which

office(s) served

Was the course in the ATP,

2019-20

Yes No

How many attended the

course in 2019-20

20 Participants

Why have we included the

course?

Need assessed by faculty Demand from FAOs

Main course objectives /Skills

to be developed

1. Recognize conflicts and their escalation over time so you can address them

more effectively.

2. Select an appropriate conflict resolution style based on your needs to get

maximum results. Manage your emotions and influence others emotionally when

in conflicts.

3. Recognize Tactical Approaches used when interacting with others that may

lead to conflicts and take appropriate steps to avoid a conflict developing.

4. Negotiate over what you want and move on to a win/win outcome. Prevent

destructive conflicts at the workplace.

5. Understanding of the negotiation processes, strategies and planning, Create

reachable goals.

6. Recognize stakeholder dynamics and motivations, Self-awareness of

communication and interpersonal styles and their effectiveness.

7. Managing and influencing attitudes, values and perceptions in negotiations,

Dealing with difference & understanding how to ensure all parties are aware of

the issues.

8. Build consensus and address resistance, Demonstrate techniques for interacting

with difficult people, Employ physical and mental techniques for coping with

stress.

Main Course Contents with

allocation of hours Course Content Hours

Conflict Management & Present Day Corporate World. Managing

Conflict in Organizations. What is conflict and conflict

management? Causes of conflict. Classifying Conflict. Factors of

Conflicts. Managing of Conflict. Levels Of Conflict. Intra-

Organizational Conflict. Possible outcomes of conflict.

04 hr.

The fundamentals of conflict resolution. Healthy and unhealthy

ways of managing and resolving conflict. Four

key conflict resolution skills. Major Conflict Management Styles.

Personality Types. Possible Combinations. Conflict Management &

Resolutions Skills. Exercises and Case Studies

04 hr.

Introduction & What is Negotiation? Is it Skill? Eight steps of

Negotiation. Different approaches of Negotiation. Skills required

for effective communication. Top ten Negotiation skills. Pre-

conditions for successful Negotiation.

Types of Negotiations

04 hr.

03

12

14

Positional Negotiation

Principled Negotiation

How the course will be

evaluated? Participants Feedback

Instructors Assessment

Faculty Assessment

Review by Rector

15

New Accounting Model (NAM) Sector: Accounts & Finance Audit IT Management

Month: July, 2020



Monthly Fortnightly

Station: Lahore





office(s) served

DG Accounts Works, Lahore.

Was the course in the ATP, 2019-20 Yes No

How many attended the course in

2019-20

11 Participants

Why have we included the course? Need assessed by faculty Demand from FAOs

Main course objectives /Skills to be

developed

1. To familiarize course participants (from FAOs & Accounting Offices)

with New Accounting Model of the Federal and Provincial Governments.

2. To understand the procedures of recording, compiling and reporting

financial information, requirements for accounting period and accounting

records.



An initial assessment of participants through a quiz.

Relevant constitutional provisions and those of

Ordinances of Auditor General of Pakistan and

CGA’s Ordinance. Introduction to Accounting,

Reporting, Budget Monitoring under NAM including

small exercise. Brief introduction to manuals, charts

of accounts and codes under NAM

04 hr.

Summing up the salient features of NAM with

exercises. Budgetary Controls and Reconciliation

Introduction, Policies and Procedures with exercises.

Brief introduction to categories of accounting entities

with exercises

04 hrs.

Expenditure Introduction, Policies and Procedures.

Accounting for Liabilities Introduction, Policies and

Procedures. Commitments Introduction, Policies and

Procedures. Receipts Introduction, Policies and

Procedures. Accounting period and records.

04 hrs.

How the course will be evaluated? Participants Feedback


Faculty Assessment

Review by Rector

03 12

16

Evaluation of Internal Controls Sector: Accounts & Finance Audit IT Management

Month: July, 2020



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

24 Participants



developed

Understanding of Internal Controls. Evaluation of Internal Controls.

Major Types of Internal Controls. Strengthening of Internal Controls.

Planning and Procedures for Internal Controls.



Understanding of Internal Controls. Evaluation of

Internal Controls. Definition, objective and main

concepts of Internal Control. Legal mandate to

review internal controls. The basic Control

frameworks.

04 hr.

Major Types of Internal Controls. Strengthening of

Internal Controls. Planning and Procedures for

Internal Controls.

04 hrs.

Organizational Objectives and Understanding risk 04 hrs.



Faculty Assessment

Review by Rector

03 12

17

Decision Making Sector: Accounts & Finance Audit IT Management

Month: August, 2020



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

10 Participants



developed

At the end of the training, the participants would be able to understand the

basic idea od ethics, its place in decision making and applying ethics to

the decision making process.



Defining decision making. Elements of decision

making. Decision making process. Defining ethics.

Defining steps involved in ethical decision making.

Synthesis of ethics and decision making process.

Experience sharing/exercise.

04 hr.

Approaches to decision making

Partial thinking

Parallel thinking

Lateral thinking

lateral thinking

Six Thinking hats

Common pitfalls. Experience sharing/exercise.

04 hrs.



Faculty Assessment

Review by Rector

02 08

18

Strategic level understanding of Fiscal and Monetary Policy Sector: Accounts & Finance Audit IT Management

Month: August, 2020



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

To build conceptual level understanding of government’s collection of

money, its spending and circulation of money supply in economy.



To build and understanding of Fiscal and

Monetary policy

Differentiate between Fiscal and Monetary

policy

Understand how Fiscal and Monetary policy

is determined

Comprehend the role of Fiscal and Monetary

policy in the economy

Define functions of money

Define the functions of the central bank

Describe the tools of Monetary policy

Describe the tools of Fiscal policy

Understand the limitations of Fiscal and

Monetary policy

20 hrs.



Faculty Assessment

Review by Rector

20 05

19

Rules of Business Sector: Accounts & Finance Audit IT Management

Month: September, 2020



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

1. Constitution of the Federal Government and its Ministries/Divisions

2. How business of the Federal Government is transacted and allocated.



Origins, background and need for ROB, 1973.

Constitutional Provisions regarding ROB, 1973

Role of ROB, 1973 in Allocation of government

Business. Transaction of government Business

Definition of Federal Government.

Allocation of government business between Ministries

and Divisions Organization of Ministries and Divisions

03 hrs.

Transaction of government business

Distribution of government business between a

Minister and Federal Secretary

Role of Minister of State,

Role of Advisor and Special Assistant to the Prime

Minister with status.

Concept of Minister-in charge

Transaction of government business

Consultation amongst Divisions

Inter-Division procedure

Exclusive roles of Cabinet, Finance, Establishment,

Foreign Affairs, Revenue and Law & Justice Divisions

Secretaries Committees

03 hrs.

Reference to the President

Reference to the Prime Minister

Legislative procedures

Official and non-official bills

Interaction with Parliament

Relations with provinces

Emergency provisions

Schedules to the ROB, 1973.

02 hrs.



Faculty Assessment

Review by Rector

08 02

20

Official Correspondence & Report Writing Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

21 Participants



developed

To familiarize participants with the Secretariat/ AGP’s Instructions

regarding official Correspondence and improving Noting/ Drafting

skills and file management



Introduction to Communication, Process of Communication, Barriers of communication, Seven Principles of Effective Communication, Basic Punctuation Rule, Format of a Report, Structure of the Paragraph

Audit Report: Reporting Style and Format, A useful

structure for each Matter dealt in the Report,

Stakeholders: Internal, External

Types of Audit Reports,

Audit Report Templates approved by AGP Office,

Sample of Environmental Audit Report

8 hrs.

1. Forms of Communications 1 hr.

2. File Management 1 hr.

3. Noting/ Drafting 2 hrs.



Faculty Assessment

Review by Rector

12 03

21

Audit Planning Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

To manage the financial and human resources for audit activity align with

strategic objectives of OAGP

tegic Plan

Effective planning will focus the auditor’s attention on key areas of the

audit and ensure that sufficient resources are allocated to the engagement

and according SAI Strategic Plan. Planning should result in an audit that is

w ll directed and supervised and ultimately good planning will reduce

audit risk



Module 1

and relevant

ISSAIs

Module 2

Plan

Audit

Module 3

Planning

materiality

Module 4

08 hrs.



Faculty Assessment

Review by Rector

02 08

22

Public Debt Management Sector: Accounts & Finance Audit IT Management

Month: October, 2020



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

13 Participants


As per Direction of AGP Office


developed

The participants will be informed about the Public Sector Debt

regime, the common terminology and broad classification of debt.

The statutory framework that extend mandate for borrowing and

legislation that regulate the debt ceiling for the country will be

introduced in the session.



Concept of Public Debt Management.

Classification of Public Debt. Historical

Perspective. Borrowing by Federal & Provincial

Governments. Fiscal Responsibility & Debt

Limitation Act (FRDLA) 2005. Domestic Debt.

External Public Debt. Utilization of Public Debt.

Foreign Debt. Fiscal Deficit & Foreign Debt.

Foreign Loans Disbursements & Repayments.

Debt Management Strategy.

12 hrs.



Faculty Assessment

Review by Rector

12 03

23

Assignment Accounts & Special Drawing Accounts (SDAs) Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

1. To provide brief overview of Assignment Accounts.

2. To discuss detailed procedure for establishment & operation of

assignment accounts.

3. To discuss detailed procedure for processing payments and its

recordings.



1. What is Assignment Account & Personal ledger

Accounts, its general policies.

2. Difference between Assignment, SDAs & PLAs.

01 hr.

3.Detailed procedures and associated controls for the

operation of assignment accounts and PLA’s, 02 hrs.

4. Establishment of new assignment account

5. Establishment of PLA 02 hrs.

6. Processing of payments and Recording of

expenditure

7. Year-end controls and adjustments, Reconciliation

and Reporting

02 hrs.

8. Recent issues resulting out of assignment accounts

especially 56 companies issues of Punjab

Government

01 hr.



Faculty Assessment

Review by Rector

02 08

24

Workshop on Leadership Skills Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

11 Participants



developed

1. To impart knowledge of the international best practices in the field of

leadership

2. To acquaint the participants with the US GAO leadership model

3. To help the participants develop leadership competencies



Concept of leadership

● Definition of leadership

● Difference between a leader and a manager

Discussion of US GAO’s Six Dimensional

Leadership Model

Discussion of ‘What Got You Here, Won’t Get You

There’ by Marshall Goldsmith

● Two Caveats

● Damaging Workplace Habits holding us from

the top

● 7-Step Method for self-improvement

04 hr.

Discussion of ‘FYI, For Your Improvement’ by

Lombardo & Eichinger

● 19 Career Stoppers

● 67 Lominger competencies

● 8 Factors

● 26 Clusters

● Personal Development Action Plan Template

● Guidelines to prepare Action Plan

● Action Plan on the development of Presentation

Skills – sample

● Actual Action Plan on Presentation Skills’

Development

Individual Presentations

04 hr.



Faculty Assessment

Review by Rector

02 08

25

Understanding of Public Financial Management at Federal & Provincial

Level Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

This course aims to provide an overview of PFM systems, institutions and

capacity building in Pakistan’s context with a focus on developing and

emerging market economies. The course will guide participants through a

sequence of modules that cover all the main components of the budget

cycle and PFM institutions. The course overviews the PFM cycle in four

parts, for a total of 12 modules.



Module 1 — ―Overview of PFM‖

An Introduction to Public Financial Management, or

PFM. The Budget Cycle and its constitutional

exegesis. Areas of PF.

Module 2 — ―PFM and Fiscal Policy‖

Introduction. Fiscal Policy Objectives. The Role of

PFM. Fiscal Responsibility and Rules.

Module 3 — PFM and the Implementation of

Fiscal Policy

Introduction. Coverage. Management of Fiscal

Risks.

04 hrs.

Module 4 — ―Preparation and Approval of the

Annual Budget‖

Introduction. What is the Annual Budget and Why is

it Important? Key Principles of Budget Preparation.

Key Elements and Stages of Budget Preparation.

Budget Approval. Appropriations and Content of

Budget Documents.

Module 5 — ―Medium-Term Budgeting‖

Introduction. Benefits of a Medium-Term

Perspective. Macro-Fiscal Forecasting. The Medium-

Term Budget Framework. Designing a Medium-

Term Budget Framework. Examples of Medium-

Term Budget Frameworks.

Module 6 — ―Tax Revenue Analysis‖

Introduction. Stylized Facts on Tax Revenues.

Overview of Common Taxes. Criteria of a Good

Tax.

04 hrs.

20 05

26

Module 7 — ―Budget Execution and Control

Processes‖

Introduction. About Budget Execution. Key Stages

of Budget Execution. Risks During Budget

Execution. Controls During Budget Execution.

Financial Management Information System (FMIS).

Module 8 — ―Cash and Debt Management‖

Introduction. Management of Financial Resources.

Fundamental Features of Cash Management.

Advanced Features of Cash Management.

04 hrs.

Module 9 — ―Fiscal and Financial Reporting‖

Introduction. Budget Cycle and Fiscal Reporting.

Standards and Guidelines for Accounting and

Reporting. Cash and Accrual Accounting

Module 10 — ―Institutional Oversight of the

Budget and PFM‖

Introduction. Overview of Stakeholders in

Institutional Oversight of the Budget. Supreme Audit

Institutions. Fiscal Councils. The Legislature's Role

in Budget Oversight. Public Participation in PFM.

04 hrs.

Module 11 — ―Fiscal Transparency‖

Introduction. What is Fiscal Transparency? Why

Fiscal Transparency is Important. International

Standards. How to Improve Fiscal Transparency.

Module 12 — ―PFM Reform Planning‖

Introduction. The Importance of PFM Institutions.

Design, Prioritization, and Sequencing of PFM

Reform. Challenges in PFM Implementation.

Organization of Functions.

04 hrs.



Faculty Assessment

Review by Rector

27

Quality Management Framework (QMF) Sector: Accounts & Finance Audit IT Management

Month: November, 2020



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

12 Participants



developed

The participants would be able to understand the formal definition of

Quality, its applicability in Public Sector Auditing, the underlying Quality

Management Principle, and the gradual evolution of Quality, from Quality

Control to Quality Assurance, Quality Management and the latest concept

of Total Quality Management. The participants will be able to identify

elements of Quality Management System (QMS), viz. structures, people

and process(es) and its manifestation in QMS for Public Sector Auditing.



Understanding concept of Quality, its application in

Audit and gradual evolution of the concept.

● Quality Control

● Quality Assurance

● Quality Management

● Total Quality Management

Reviewing some International Best Practices

04 hr.

Understanding the scope, underlying basis and

genesis of AQMF. Understanding salient aspects of

Comprehensive Quality Management Approach.

Identifying dimensions of Audit Quality.

Understanding the Quality Assurance Mechanism

enshrined in AQMS. Comprehend the respective

roles of Directors, DGs and DAGs in QAM at

different stages of Audit.

04 hr.

Understanding Quality Control Review of Audit

Cycle. Understanding Quality Control Review of the

end product, i.e. the Audit Report. Understanding the

working of Quality Control Committee. Learning

how to design and implement corrective actions

based on outcomes of QAM and QCM.

Understanding best practice of PDCA (Plan, Do,

Check, Act). Learning how to carry out Audit Impact

Analysis.

04 hr.

03 12

28



Faculty Assessment

Review by Rector

29

Audit of Works Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served

DG Accounts Works, Lahore. DG Audit Punjab, Lahore.



2019-20

16 Participants



developed

To learn the concepts of public works audit, group exercise/assignments,

brain storming and group presentation, final evaluation by the instructors.



1. Work Audit techniques, Examination of PC 1 02 hrs.

2. Checking of Measurement books 02 hrs.

3. Bar binding schedule 02 hrs.

4. Analysis of test reports, Execution, Contract

management. 02 hrs.

5. Non-schedule item rates, Rate analysis 02 hrs.

6. Advances to suppliers/contractors. 02 hrs.



Faculty Assessment

Review by Rector

03

12

30

Professional Ethics Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

The participants would be able to identify what harassment at workplace

means, what procedures are there in the Act to probe complaints and

punishments that could be given to offenders. What ethics should auditors

follow and practice according to Code of Ethics from FAM and ISSAI 30.

The participants would be able to identify and learn ways of maintaining

office decorum, norms to be followed in office and display accepted

standards of etiquette in interaction with colleagues.



Understanding provisions of the Act

1. Definitions 2. Inquiry Committee 3. Procedure

Punishments

02 hrs.

ISSAI 130 Understanding ISSAI 130

Understanding Code of Ethics as given in FAM 1. Importance 2. Provisions of the Code

3. Examples

02 hrs.

Office decorum 1. Definition

2. Importance of etiquette Office etiquettes

1. Etiquette Standards

02 hrs.

How to communicate with seniors Dos and Donts

02 hrs.



Faculty Assessment

Review by Rector

02

08

31

ISSAIs (Performance/Regulatory Audit) Sector: Accounts & Finance Audit IT Management

Month: December, 2020



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

The participants will develop an understanding of the basic concepts of

performance auditing in ISSAIs. The participants will be able to know

the INTOSAI Framework of Professional Pronouncements (IFPP). The

participants will also be able to understand the international auditing

principles and standards governing regulatory/compliance audit.


allocation of hours

Course Content Hours Fundamental Principles of Performance Auditing

(ISSAI 300) - Auditing Guidelines on Performance Audit (ISSAI

3000 and ISSAI 3001) - Definition, purpose and benefits of performance

audit -Definitions, examples and application of the 3Es - Exercise 1.1 -Performance audit cycle and approaches to

performance auditing

16 hrs.

What is Strategic Planning Process Identifying Possible Topics for Performance Audit

• Audit Objective

• Audit Scope

• Audit Criteria

• Evaluation criteria for possibe Performance

audit topics

• According Priority to performance audit

topics (Case Study Example) ADM

Preliminary Survey Report

Template of PSR (handout)

Implementation Phase of Performance Audit, how

to construct audit Finding , Methods Used for Data

Collection in the field and evidence gathering in

Performance Audit:

PA Conducting Phase

Audit Findings and Attributes of Audit

Findings

Audit Findings Matrix(Case Study Pakistan

Field work

04

16

32

Evidence

Exercise 4.1

know what constitutes a PAR and essential elements

to be included and considered while preparing and

distributing a PAR:

Reporting process

Report contents and attributes

Recommendation

Communication strategy

Case Study 4.1

Understand the concept of Follow Up and its

purpose. Also, Quality assurance process:

• What is Follow Up and What is its purpose

• When to start follow up process

• Discussion question

• What are Requirements for Quality

Assurance

• Quality Assurance Process

• Purpose of Quality Assurance

• Quality Assurance: Integrity of Auditors

• Objectives of Quality Assurance

Quality Assurance Review

a. INTOSAI Framework of Professional

Pronouncements (IFPP)

b. Benefits and Advantages of ISSAIs

c. Advocating ISSAI Implementation

d. ISSAI 400 ‘Compliance Audit Principles’

e. ISSAI 4000 ‘Compliance Audit Standards’

f. ISSAI Compliance Assessment Tools (iCATs)

for Compliance Audit



Faculty Assessment

Review by Rector

33

Certification Audit / FAM / Working Paper Kit Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served

Was the course in the ATP, 2019-

20

Yes No


2019-20

15 Participants



developed

To learn the concepts and techniques of Certification audit as delivered

by the experienced field Audit Officers/instructors.



Introduction to Certification Audit Process.

Introduction to Financial Audit Manual, Use of

FAM in Auditing. How Certification Audit is

different from other types of Audits?

01 hr.

Compliance Testing and Substantive Testing.

Sampling Planning Certification Audit through

using ACL.

01 hr.

Documentation- Permanent, Planning & Execution

Files. 01 hr.

4. Types of audits dealt with by the Auditor

General of Pakistan 01 hr.

5. Legislative Basis of FAM 02 hrs.

6. ISSAIs 01 hr.

7. Materiality 01 hr.

8. Audit Risk 01 hr.

9. Introduction of the Working paper kit 01 hr.

10.The Practicability of principals concepts in

office work

01 hr.

11.Impact Assessment 01 hr.

03

12

34



Faculty Assessment

Review by Rector

35

Project Auditing Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served


20

Yes No


2019-20

29 Participants



developed

To understand the basic concept of project auditing in public sectors.

Understanding and preparing PC-I and PC-II. Understanding project cost

overrun. Identifying and understanding KPIs. Understanding overall

project evaluation.



An overview of project management. What is project

Project planning instruments

a. PC-1 (Project Document) of production sector,

infrastructure sector or social sector.

b. PC-II (Feasibility Study)

c. PC-III (Quarterly Progress/Monitoring Report)

d. PC-IV (Project Completion Report)

e. PC-V (Annual Progress after Completion)

04 hrs.

Some very important project concepts. Project

approval process. Concepts of WBS, Gantt Chart,

CPM, and PERT Concepts of time value of money,

Cash flow techniques like CBA, BCR, NPV and IRR

etc.

04 hrs.

Concept of Cost effectiveness (unit cost), Risk

Analysis and Sensitivity Analysis. Concepts of KPIs

and KRIs. Concepts of Projects risk identification,

risk analysis, risk evaluation, risk response,

application or modification of controls and business

process re-engineering etc. Project Evaluation

04 hrs.

Procurement Practices and Procedures in

Development Projects. Compliance testing and

substantive testing. Data analysis Reporting of Project

Auditing Results.

04 hrs.



Faculty Assessment

Review by Rector

04

16

36

Analysis of Financial Statement Sector: Accounts & Finance Audit IT Management

Month: January, 2021



Monthly Fortnightly

Station: Lahore





office(s) served


20

Yes No


2019-20

21 Participants



developed

The participants should be able to understand the principles of

preparation of financial statements, the three basic types of financial

statements, basic elements of financial statements and how to interpret

the statements. Methods, use, techniques of Financial Statement. the

participants will be able to define and explain horizontal analysis of

financial statements and will be able to perform manual and Excel

based analysis on balance sheet and income statement.



Introduction to financial statements. Why are

financial statements prepared? Who are the users of

financial statements? Overview of basic financial

statements. Elements of Financial Statements.

Audit Opinion. The Balance Sheet. Income

Statement. Cash Flow Statement. Statement of

Changes in Equity. Exercise

02 hrs.

Who are the users of financial statements? What

are the uses of financial statements? Who are the

internal and external users? Why are financial

statements prepared and how they help the users?

What are the sources of finance for a company?

What are limitations of financial statements? What

is the role of financial analysts? Factors to be

considered in financial statements analysis.

Techniques of financial statements analysis.

Exercise.

02 hrs.

03

12

37

The instructor should explain in detail the concept

of horizontal analysis. A necessary pre-requisite of

calculating horizontal variations is the ability to

calculate percentage change which will be

explained with a few examples. To refresh the

concepts, the audience will be taught how to

calculate percentage change as it is the basic

method used in horizontal analysis. Example of

horizontal analysis of balance sheet. Example of

horizontal analysis of income statement. Exercise.

02 hrs.

The instructor should explain in detail the concept

of vertical analysis. It will be explained which

accounting figure to take as base e.g. total assets in

case of balance sheet and sales/revenue in case of

income statement. Example of horizontal analysis

of balance sheet. Example of vertical analysis of

income statement. Exercise.

02 hrs.

Current Ratio. Quick Ratio. Receivables Turnover

Ratio. Inventory Turnover Ratio. Profit Margin.

Assets Turnover Ratio. Return on Assets. Return

on Equity. Earnings per Share. Price-earnings

Ratio. Payout Ratio. Debt to Total Assets Ratio.

Times Interest Earned. Exercise.

02 hrs.

Sensitivity analysis shows the range of possible

outcomes as specific assumptions are changed.

This can in turn influence financing needs or

investment in fixed assets. A sensitivity analysis

determines how different values of independent

variables affect a particular dependent variable

under a given set of assumptions. In other words,

sensitivity analyses study how various sources of

uncertainty in a mathematical model contribute to

the model's overall uncertainty.

02 hrs.



Faculty Assessment

Review by Rector

38

Audit of Receipts& Taxes Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served

All Offices, specially DG Audit Punjab



2019-20

Cancelled due to COVID-19



developed

1. To understand the cycle of government revenue collection.

2. Understanding the role of AGs/AGPR, FBR and SBP and their

respective legal framework/ jurisdictions

3. Reconciliation of receipt accounts



1. Introduction of the Receipt Audit 01 hrs.

2. Basic Percepts and principles 01 hrs.

3. Utility and usage of Percepts 01 hrs.

4. The Practicability of principals concepts in office

work 02 hrs.

5. Case study/ Exercises. 02 hrs.

6. Impact Assessment 02 hrs.

7.Income Tax Ordinance – Overview 02 hrs.

8.Taxation of Individual 01 hrs.

9.Taxation of AOPs 01 hrs.

10.Taxation of Companies 01 hrs.

11.Sales Tax 02 hrs.



Faculty Assessment

Review by Rector

04 16

39

Forensic Audit / Forensic Accounting Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore





office(s) served

O/o the Auditor General of Pakistan vide letter No. 340/Trg/PAAA-

Issues/P.F/37011 dated 01.04.2015



2019-20

21 Participants



developed

1. To equip participants with skills to detect fraud & corruption

2. Select appropriate method to collect evidence to support audit findings

in relation to fraud and corruption.

3. Applying internal checks and CAATs during desk audit

4. Learning the concept of detecting fraudulent banking transactions



Introduction to Forensic Accounting & Auditing,

Definition, Concepts. Objectives & Scope, Planning

for Forensic Audit. Difference between Forensic

Auditing and Ordinary Auditing

02 hrs.

Laws in Pakistan, Agencies for Forensic Audit in

Pakistan, Fraud Risk Assessment, Case Study 02 hrs.

Evaluation of Internal Controls, Forensic Tools &

Techniques 02 hrs.

Use of CAATs for detecting Fraud & Corruption 02 hrs.

IT related Forensic Auditing, Legal Consideration

for Forensic Auditing. 02 hrs.

Forensic Evidence, Case Study / Exercise 02 hrs.



Faculty Assessment

Review by Rector

03 12

40

Preparation of Financial Statements (Govt.) Sector: Accounts & Finance Audit IT Management

Month: February , 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

To identify purpose of each financial statement. To learn the process

to prepare financial statements (Govt. sector). To identify linkages

and relevant analysis beyond financial statements



Statement of Cash Receipts and Payments

Statement of Cash Flows

Statement of Comparison of Budgeted and Actual

Amount by Function

Statement of Comparison of Budgeted and Actual

Amount by Division

Statement of Appropriation Grant by Object

Notes to financial Statements

12 Hrs



Faculty Assessment

Review by Rector

03

12

41

Procurement under PPRA Rules, 2004 Sector: Accounts Audit Finance Management

Month: February, 2021



Monthly Fortnightly

Station: Lahore





office(s) served




2019-20

09 Participants



developed

To understand the stages of procurement process and

developing/modifying auditing techniques for conducting the audit of

different procurements in the public sector.



1. PPRA and its role in procurement process,

Assessing the need for procurement. 02 hrs.

2. Risk assessments, Specification. 02 hrs.

3. Approvals, Method of procurements. 02 hrs.

4. Prequalification of bidders, Invitation to bidding

(Advertisements). 02 hrs.

5. Issue bid documents, Evaluation of bids. 02 hrs.

6. Awarding, Contract Administration, etc. 02 hrs.



Faculty Assessment

Review by Rector

03 12

42

Code of Ethics (ISSAI) Sector: Accounts & Finance Audit IT Management

Month: February, 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

Not conducted due to COVID-19



developed

Understanding roles/responsibilities of an auditor



Contents awaited from HRM wing, Islamabad



Faculty Assessment

Review by Rector

02

08

43

Managing Work for DAC Sector: Accounts & Finance Audit IT Management

Month: March, 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

To build consensus with auditee for arriving on an agreed position

regarding audit paras in timely and effective manner.






Faculty Assessment

Review by Rector

05

20

44

Pension Audit Sector: Accounts Audit Finance Management

Month: March, 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

26 Participants



developed

1. Enhance the Knowledge of Participants for Pension Rules.

2. Enhance the Skills of Participants for Pension Audit.



1. What is pension Scheme, its Classification,

Conditions of qualifying Service?

2. Calculation of Service, Commutation /Gratuity

and Pension.

02 hrs.

2. Rules for Anticipatory & Extraordinary Pension

3. Procedure for sanction & Payment of Pension. 02 hrs.

4. Pension internal control questionnaire & Check

involved at time of Sanctioning the Pension Case, at

time of Pension Payments, and at time of Pension

Disbursement.

02 hrs.

5. Audit of pension includes plan the audit, consider

potential error conditions, analytical review,

compliance testing & substantive testing.

02 hrs.



Faculty Assessment

Review by Rector

02 08

45

Chartered Institute of Public Finance and Accountancey (CIPFA)

(Module 1 to 7) Sector: Accounts & Finance Audit IT Management

Month: March, 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

Not conducted due to Covid-19



developed

Basic orientation and exposure to CIPFA course contents

Main Course Contents with allocation

of hours Course Content Hours

1. Introduction of Modules

2. Basic Percepts and principles

3. Utility and usage of Percepts

4. The Practicability of principals concepts in office

work

5. Case study/ Exercises.

6. Impact Assessment

06 hrs.

08 hrs.

08hrs.

08 hrs.

05hrs.

05 hrs.



Faculty Assessment

Review by Rector

10 40

46

Foreign Aided Projects Sector: Accounts & Finance Audit IT Management

Month: April, 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed






Faculty Assessment

Review by Rector

03 12

47

Accrual Based Accounting Sector: Accounts Audit Finance Management

Month: April, 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

10 Participants



developed

1. Capacity building of public sector accountants in accrual based

accounting

2. Understanding & making the transition to accrual basis of

accounting easier.

3. Imparting the knowledge & skills to prepare error free financial

reports

4. Reducing risk of qualified account



1. Concept of Accrual Accounting 02 hrs.

2. Understanding of Financial Statements 02 hrs.

3. Transition to the accrual basis of accounting 02 hrs.

4. Exemptions during transitional phase 02 hrs.

5. IPSAS on accrual basis of accounting 04 hrs.



Faculty Assessment

Review by Rector

02

8

48

Audit of Contract Management Especially Mega Projects Sector: Accounts & Finance Audit IT Management

Month: April, 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

12 Participants



developed

Understanding roles/responsibilities of an auditor



Introduction to Contract Management. Documents to

be Part of the Contract Agreement. Auditable

Documents of Contracts. Accounting & Legal

Procedure of Contracts. Audit of Post Contractual

Amendments, Revocation of Contract Agreement.

International Contract Bidding (NCB). Local

Contract Bidding (LCB). Audit of Important

Contract Provisions. Payment under Contract.

Contractual Modalities for different works and

services. How to Conduct Audit of Contracts. Price

Adjustment in Construction and Consultancy

Contracts Audit of Agreement of Consultancy

Services. List of Documents to be verified. Audit of

Important Contract Provision. Contractual Modalities for different works and services. Audit of

Agreement of Consultancy Services, Exercise of 15

minutes.

12 hrs



Faculty Assessment

Review by Rector

03 12

49

Audit of Sustainable Development Goals (SDGs) Sector: Accounts & Finance Audit IT Management

Month: May, 2021

Duration/Time Allocated: Days: 03 Hours: 12


Monthly Fortnightly

Station: Lahore





office(s) served




2019-20

Not conducted due to COVID-19



developed

1. To provide brief introduction to Sustainable Development Goals

2. To discuss National framework of Pakistan on SDG’s

3. To discuss in brief the audit of SDG’s



1. Need of Millennium development goals&

Sustainable development goals.

2. Brief introduction of 17 SDG’s and their

indicators.

02 hrs.

3. Government of Pakistan response on Sustainable

development goals at federal level 02 hrs.

4. Sustainable development goals at provincial level 02 hrs.

5. Audit of SDG’S

6. SAIs can carry out audits with regard to the SDGs

via the following four approaches:

Assessing the preparedness of national

governments to implement the SDGs,

Undertaking performance audits in the context of

the SDGs,

Contributing to the implementation of SDG 16

which envisages effective, accountable and

transparent institutions, and

Possibilities for SAIs to act as models of

transparency and accountability in their own

operations.

7. Concept of coordinate audit and its application.

02 hrs.



Faculty Assessment

Review by Rector

50

Preparation of Appropriation Accounts Sector: Accounts & Finance Audit IT Management

Month: May, 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

Participants will learn process to prepare Appropriation Accounts and

Balance sheet/Finance Accounts. Identify Purpose of each financial

statement, Linkages and relevant analysis beyond financial statements

and valuations models/ratio analysis.



Contents awaited from HRM wing, Islamabad 12 hr.



Faculty Assessment

Review by Rector

51

Audit of Petroleum Sector Sector: Accounts & Finance Audit IT Management

Month: June, 2021



Monthly Fortnightly

Station: Lahore





office(s) served

DG P & NR


20

Yes No


2019-20

Not conducted due to non-availability of Instructor & participants



developed

To provide brief overview of Petroleum Sector. To introduce roles &

responsibilities of Regulatory authority. To provide overview of audit of

Petroleum sector by establishing audit objective & criteria.



Understanding of Pakistan‘s Oil & Gas sector

Pakistan overall energy supply mix

Overall Energy supply & demand position

Sector wise Gas & Oil consumption

Legal framework for petroleum sector in

Pakistan.

Imports & Local Capacities (including future

likely discoveries, etc.)

Role & Responsibilities/functions of Important

Players/Stakeholders including:

Ministry of Power & Natural Resource

Oil & Gas Regulatory Authority (OGRA)

Oil & Gas Development Company Limited

(ODGCL)

Pakistan State Oil (PSO)

Pakistan Petroleum Limited (PPL)

Pak-Arab Refinery Company Limited

(PARCO)

Sui Southern Gas Company Limited (SSGCL)

Sui Northern Gas Pipeline Limited (SNGPL)

Hydrocarbon Development Institute of

Pakistan (HDIP)

Inter State Gas System (Pvt.) Limited (ISGS)

Liquefied Natural Gas (LNG)

Liquefied Petroleum Gas (LPG)

Lakhra Coal Development Company Limited

Saindak Metals Limited (SML)

Pakistan Mineral Development Corporation

03 hrs.

Oil & Gas Price Determination Mechanism used by

Ministry of Power & Natural Resources & OGRA

03 hrs.

03

12

52

Brief discussion on Functional Aspects of

Companies in Oil & Gas Sector. Brief discussion

on Audit objectives and audit criteria viz-e-viz Acts

Ordinances Policies , Regulations, Standards,

Rulers and Procedures, issues, etc.

03 hrs.

6. Brief discussion on Audit objective and audit

criteria against ordinance, Regulation, policies,

standards, rulers and procedures etc

03 hrs.



Faculty Assessment

Review by Rector

53

Presentation &Communication Skills Sector: Accounts & Finance Audit IT Management

Month: June, 2021



Monthly Fortnightly

Station: Lahore





office(s) served



2019-20

22 Participants



developed

Self-control, understanding body language, written skills, controlling

stage fear, interaction with the auditee & developing interpersonal skills



Meaning & importance of communication.

Communication process, its cycle.

Tools for effective communication.

Purpose of communication & its modes.

02 hr.

Basic principles of communication, 7 C’s.

Time saving message medias.

Data collection sources.

Interpersonal skills / Negotiation skills

Case study / Exercise.

02 hr.

Barriers in communication.

Stakeholder dynamics &motivation.

Managing &influencing attitudes.

Values &perceptions in communication

02 hrs.

Physical & mental techniques for coping with

stress

Emotional balance and building an argument.

Defence of point of view.

Dealing with different people.

Achieving effective outcomes &evaluation.

Personal power and influencing skills.

Case study / Exercise.

02 hr.

Introduction to course concept, Introduction and

objectives, Types of Presentations 02 hrs.

Effectiveness & Techniques of Presentation 02 hrs.

Qualities of good Presentation 02 hrs.

Case Study & Exercise. 02 hrs.



Faculty Assessment

Review by Rector

03

12

54

Anti Money Laundering Initiatives Sector: Accounts & Finance Audit IT Management

Month: June, 2021



Monthly Fortnightly

Station: Lahore





office(s) served




2019-20

14 Participants



developed

1. To introduce the concept of Anti Money Laundering and techniques

used to convert dirty money into legitimate money.

2. To introduce key players of Anti- money laundering activities and their

functions.

3. To enhance the specific skills of participants in auditing process of

Anti- Money laundering activities.



1. Definition of Money Laundering, Terrorism

Financing & its relationship with other crimes and

world economy, Money Laundering Process, Sources

and Techniques

02 hrs.

2. International Response to Anti Money Laundering &

Key Players in Cycle of AML 02 hrs.

3. Brief Discussion on role of Reporting Entities with

focus on role of SBP in AML Process, Role of

Reporting Entity provided in AML Act 2010, Particular

Rules & Regulations issued by SBP to cater for Money

Laundering, Anti M oney Laundering and Combating

the Financing of Terrorism (AML/CFT) Regulations

for Banks and DFI’S & AML/CFT Guidelines on Risk

Based Approach for Banks & DFIs

02 hrs.

5. Role of SECP in Anti Money Laundering Process 02 hrs.

6. Role of FMU in AML, Powers and Functions of

FMU, Procedure and manner of Furnishing Information

by Reporting Entities, The Anti-Money Laundering

Regulations 2008 by FMU,

02 hrs.

7. Role of Law Enforcement Agencies provided in

AML ACT 2010, Law Enforcement agencies 02 hrs.



Faculty Assessment

Review by Rector

03 12

55

Courses of I.T Wing Note: Training methodology to be adhered will be a mix of face to face delivery and remote learning online with options preferred for blended learning. Face to face learning will recommence after restrictions for social distancing due to COVID-19 pandemic ease out.

56

PAAA, Lahore-Calendar2020-2021 at a Glance

(IT & CISA Wing)

Sr.# Course Title Duration

July-20

1. Information Risk, Security and Controls

5 Days

2. I.S Auditing 5 Days

Aug-20

3. Foundation Course on ACL Workshop 5 Days

4. Intermediate Course on ACL Workshop 2 Days

5. ACL Scripting 3 Days

Sep-20

6. Budget Preparation with M.S Excel 3 Days

7. SAP (FI) 3 Days

8. ACL Course for 47th

STP 10 Days

Oct-20

9. Auditing I.T Business Continuity Plans 2 Days

10. SAP (HR) 3 Days

Nov-20

11. Preparatory Course on CISA 15 Days

12. M.S Excel Advance 3 Days

Dec-20

13. MS Office 3 Days

14. SAP (HR) 3 Days

Jan-21

15. Budget Preparation with MS Excel 3 Days

16. Audit Sampling and use of CAATs 5 Days

Feb-21

17. SAP Course for 47th

STP 10 Days

18. CCPT Training (100 Hours)

15 Days

Mar-21

19. Preparatory Course for CISA 15 Days

20. M S Office

Apr-21

57

21. Foundation Course on ACL Workshop 5 Days

22. Intermediate Course on ACL Workshop 2 Days

23. ACL Scripting 3 Days

May-21

24. Information Security Audit 5 Days

25. MS Excel Advance 3 Days

June-21

26. Introduction to MS Project 2 Days

27. Audit of Disaster Recovery Plans 3 Days

58

CISA

59

Preparatory Course on CISA

Sector: Accounts & Finance Audit IT Management

Month: November, 2020, March, 2021



Monthly Fortnightly

Station: Lahore, Karachi, Islamabad


Level of trainees BPS-17 to 20



office(s) served

All Offices.



2019-20

15 Participants



developed

1. Info System Audit Process, Risk Analysis.

2. To Understand the Different Components of is System.

3. Understand & Evaluate is Control.

4. Implementation & Reporting Process.



1. Introduction to Computer, Hardware, Software,

Firmware etc. 15 hrs.

2. Network Essential is Audit Concept & Process IT

Governance. 15 hrs.

3. IS Development. 10 hrs.

4. IT Service Management , is Protection & Auditing 10 hrs.

5. Business Continuity Management. 10 hrs.



Faculty’ assessment

Review by Rector

15 60

60

IS Auditing


Month: July, 2020



Monthly Fortnightly

Station: Lahore, Karachi, Islamabad, Peshawar, Quetta





office(s) served

All Offices.



2019-20

15 Participants



developed

1. Info System Audit Process, Risk Analysis.

2. To Understand the Different Components of is System.

3. Understand & Evaluate is Control.

4. Implementation & Reporting Process.



1. Introduction to Computer, Hardware, Software,

Firmware etc. 04 hrs.

2. Network Essential, is Audit Concept & Process IT

Governance. 04 hrs.

3. IS Development. 04 hrs.

4. IT Service Management , is Protection & Auditing 04 hrs.

5. Business Continuity Management. 04 hrs.




Review by Rector

5 20

61

IT Training

62

Information Risk, Security and Controls Sector: Accounts & Finance Audit IT Management

Month: July, 2020



Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.

Was the course in the ATP,

2019-20

Yes No

How many attended the course

in 2019-20

15 Participants

Why have we included the

course?


Main course objectives /Skills

to be developed

1. To familiarize the participants with the reports relating to MS

Office Package

2. To enhance the skill of participants for analysis using Official

routing work



1. Information Security Management 10 hrs.

a. Information Security Management Framework

b. Information Security Control Designs

c. Information Security and External Parties

d. Information Security and Logical Access

e. Network Infrastructure Security

f. Encryption

2. Auditing Information Security 10 hrs.

a. Auditing Information Security Management Frameworks

b. Auditing Environmental Controls

c. Auditing Data Leakage

How the course will be

evaluated? Participants Feedback



Review by Rector

5 20

63

Foundation Course on ACL Workshop


Month: August, 2020 & April, 2021



Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed

1. To enable the Participants to have Foundation Level

Knowledge of ACL.

2. Participants Would be able to understand Data Access,

Expressions, Data Integrity, Verification and Data Analysis in

ACL.



1. ACL Concepts 02 hrs.

2. ACL Interface and Project Creation 02 hrs.

3. Data Access Module. 02 hrs.

4. Expression Module 02 hrs.

5. Data Integrity Verification Module. 02 hrs.

6. Data Analysis Module 02 hrs.

7. Functions 02 hrs.

8. Sampling 02 hrs.

9. SAP Reports and data Extraction (FI) 02 hrs.

10.SAP Reports and data Extraction (HR) 02 hrs.




Review by Rector

5 20

64

Intermediate Course on ACL Workshop





Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed

1. To enable the Participants to have Foundation Level

Knowledge of ACL.

2. Participants Would be able to understand Data Access,

Expressions, Data Integrity, Verification and Data Analysis in

ACL.



1. Overview of ACL foundation 02 hrs.

2. Functions 02 hrs.

3. Financial 04 hrs.




Review by Rector

08

02

65

ACL Scripting





Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed

1. To enable the Participants to have through Knowledge ACL.

2. Participants Would be able to Advance Level Functions.



1. Mathematical 02 hrs.

2. Time Value. 02 hrs.

3. Conversion of Data in to different 01 hrs.

4. Data Types 01 hrs.

5. Reviewing the concepts learn in foundation and

intermediate levels 01 hrs.

6. Creating and accessing a script 01 hrs.

7. Commenting in scripts 01 hrs.

8. Script planning 01 hrs.

9. Script planning 01 hrs.

10. Script Commands 01 hrs.




Review by Rector

12

03

66

Budget Preparation with MS Excel


Month: September, 2020 & January, 2021



Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed

1. To enable the Participants to familiarize with various

techniques of MS Excel to be used in Expenditure and Budget

Statements Preparation



1. What is Budget 02 hrs.

2. What is Excel 02 hrs.

3. Arithmetical and Logical Functions 02 hrs.

4. Preparation of Expenditure Statement 02 hrs.

5. Preparation of Budget Statement 04 hrs.




Review by Rector

3 12

67

SAP FI





Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed

1. To familiarize the participants with the work Flow in SAP

2. To enhance the skill of participants in the operational use of

SAP



1. Overview of SAP FI 01 hrs.

2. Basic Components of FI module 01 hrs.

3. Terminology used in SAP FI 02 hrs.

4. Budget in gin SAP 02 hrs.

5. Bill Punching, Processing, and Cheque Printing 02 hrs.

6. Expenditure Tracking 02 hrs.

7. Financial Reports in SAP 02 hrs.




Review by Rector

3 12

68

Auditing I.T Business Continuity Plans Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed

1. To familiarize the participants with the reports relating to

MS Office Package

2. To enhance the skill of participants for analysis using

Official routing work



1. IT Business Continuity Planning 4 hrs.

a. IT Business Continuity Planning Process

b. Components of Business Continuity Plans

2. Auditing the IT Business Continuity Plans 4 hrs.

a. Reviewing the Business Continuity Plans

b. Interviewing the Key Personnel

c. Testing the Business Continuity Plans

d. Evaluation of Prior Test Results

e. Evaluation of Offsite Storage

f. Reviewing the Insurance Coverage




Review by Rector

2 08

69

SAP HR


Month: October & December, 2020



Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed


payroll, GP Fund and Pension

2. To enhance the skill of participants for analysis using SAP

reports



1. SAP Standards Reports 01 hrs.

2. Reports relating to payroll in SAP 01 hrs.

3. GP Fund Reports in SAP 01 hrs.

4. Introduction to Pension 01 hrs.

5. Practice on Pension Module 01 hrs.

6. Punching of Pension Payroll 01 hrs.

7. Processing of Pension Payroll 02 hrs.

8. Posting to Accounts 02 hrs.

9. Pension Reports in SAP 02 hrs.




Review by Rector

3 12

70

MS Excel Advance Sector: Accounts & Finance Audit IT Management

Month: November, 2020 & May, 2021



Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed


MS Office Package





1. Knowledge of MS Excel 01 hrs.

2. Use of Tab Sand Ribbons 01 hrs.

3. Mathematical Functions 01 hrs.

4. Logical Function: 09 hrs.

a. If conditions

b. Multiple if Conditions

c. Sum If, Count if

d. Concatenate

e. Pivot tables Vlook up

f. Data functions

g. Macros




Review by Rector

3 12

71

MS Office


Month: December, 2020 & March, 2021



Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed


MS Office Package





1. SAP Standards Reports 04 hrs.

2. Reports relating to payroll in SAP 04 hrs.

3. GP Fund Reports in SAP 04 hrs.




Review by Rector

3 12

72

Audit Sampling and use of CAATS Sector: Accounts & Finance Audit IT Management




Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed


MS Office Package





1. CAATS 10 hrs.

a. Introduction to ACCTs

b. Uses of CAATs

c. Steps in using the CAATs

2. Audit Sampling and Use of CAATs 10 hrs.

a. The concept and definition of Sampling

b. Sample Selection

c. Monetary Unit Sampling (MUS), Attribute

Sampling and use of CAATs




Review by Rector

5 20

73

Information Security Audit Sector: Accounts & Finance Audit IT Management

Month: May, 2021



Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed


MS Office Package








4. Logical Function: 11 hrs.

h. If conditions

i. Multiple if Conditions

j. Sum If, Count if

k. Concatenate

l. Pivot tables Vlook up

m. Data functions

n. Macros




Review by Rector

5 20

74

Introduction to MS Project Sector: Accounts & Finance Audit IT Management

Month: June, 2021



Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed


MS Office Package





1. Course Introduction

2. Basic Project Management Principles

3. Microsoft Project Familiarity

4. Creating a New Project Plan

5. Microsoft Project Defaults Explained

6. Saving a Project Plan

7. Editing our Task List

8. Notes and Associated Documents

9. Structuring our Project Plan

10. Linking Tasks, Lag & Lead Options

11. Constraints, Deadlines

12. Project Views and Tables

13. Timeline View

etc

8 hrs.




Review by Rector

2 08

75

Audit of Disaster Recovery Plans Sector: Accounts & Finance Audit IT Management

Month: June, 2021



Monthly Fortnightly

Station: Lahore,





office(s) served

All Offices.



2019-20

15 Participants



developed


MS Office Package





1. Executive Summary 3 hrs.

2. Disaster Recovery Planning 3 hrs.

a. Identification and Analysis of Disaster Risks

b. Classification of Risks Based on Relative

Weights

c. Building the Risk Assessment

d. Determining the Effects of Disasters

e. Evaluation of Disaster Recovery Mechanisms

f. Disaster Recovery Committee

3. Disaster Recovery Phase 3 hrs.

a. Activation Phase

b. Execution Phase

c. Reconstitution Phase

4. The Disaster Recovery Plan Document 3 hrs.




Review by Rector

3 12

76

PAAA, Islamabad

77

PAAA Islamabad- Calendar 2020-21 at a Glance S# Courses Duration (in days)

July 2020

1 Certification Audit (CPD Mandatory) 05

2 Audit of Social Safety Nets (Mainly For Audit Staff of DGA

(SSN)

04

August 2020

3 Quality Management Framework (QMF)(CPD Mandatory) 05

4 Audit of Contract Management (CPD Mandatory) 05

September 2020

5 Audit Planning(CPD Mandatory) 02

6 Environment Audit 03

October 2020

7 Foundation Course on ACL Workshop 05

8 Intermediate Course on ACL Workshop 02

9 ACL Scripting 03

November 2020

10 Computer Competency Practical Training (CCPT) 20

11 Preparation Of Appropriation Account (CPD Mandatory) 03

December 2020

12 Understanding The Central Banking/Audit of Banks (CPD

Mandatory)

05

January 2021

13 International Public Sector Accounting Standards

(IPSAS)(CPD Mandatory)

03

14 SAP (FI) 03

February 2021

15 SAP HR 03

16 Certified Information Security Manager (CISM)

05

March 2021

17 Foundation Course on ACL Workshop 05

18 Intermediate Course on ACL Workshop 02

19 ACL Scripting 03

20 DDO ‘s Training

05

78

April 2021

21 Managing Work For Public Accounts Committees (PAC)

(CPD Mandatory) 05

22 Climate Change And Disaster Management Including Disaster

Related Aid (Mainly For Audit Staff Of DGA (CC&E)

04

May 2021

23 Certified Information System Audit (CISA) 05

June 2021

24 Computer Competency Practical Training (CCPT) 20

25 MS Excel Advanced 05

79

Certification Audit

Sector: Audit

Month: July 2020


Frequency of the course: One

Station: PAAA Islamabad

Expected number of trainees 10-15 for each course

Level of trainees BS-17 & above

Nature of the course General


office(s) served

All offices

Was the course in the ATP, 2019-20 Yes


2019-20

Not conducted yet

Why have we included the course? As recommended by the CPD

Main course objectives To familiarize the participants with Certification/Financial

Audit



1.Introduction to Certification Audit 02

2.Overview of FAM and Audit Working Paper

Kit

06

3.Certification Audit Process 06

4.Planning, Execution and Reporting of

Certification Audit under FAM

06


Review by Director

80

Audit of Social Safety Nets

Sector: Audit

Month: July 2020



Station: PAAA, Islamabad


Level of trainees BS-17& above



office(s) served

Directorate General Audit- Social Safety Nets



2019-20

Could not be conducted

Why have we included the course? Newly established Directorate General Audit-SSN requires a

focused course to upgrade the knowledge & skills of SSN

Auditors in specific areas and subjects related to Social Safety

Nets

Main course objectives To familiarize participants with the Audit of Social Safety Nets



1. Social Safety Net environment in Pakistan 04

2. Laws related to Social Safety Net in Pakistan 04

3. Auditing standards, techniques & reporting 04

4. Impacts & outcomes of social safety programs

in Pakistan

04


Review by Director

81

Quality Management Framework (QMF)

Sector: Audit

Month: August 2020




Expected number of trainees 10-15 for each course




office(s) served

All offices

Was the course in the ATP, 2019-20 No


2019-20

N/A


Main course objectives To familiarize participants with the QMF of DAGP and

understand the role/ responsibilities of various functionaries

under QMF



1. Understanding the principles of quality

management

04

2. Elements of QMF 06

3. Roles/ Responsibilities of functionaries under

the QMF

10


Review by Director

82

Audit of Contract Management

Sector: Accounts, Audit, Finance& Management

Month: August 2020








office(s) served

All offices



2019-20

31


Main course objectives

To broaden the knowledge base of the participants in the area of

Contract Management.


allocation of hours

Course Content

Hours

1.What is Contract and its Process 04

2.Contract Management – General Principles 04

3.Amendments in Contracts 04

4.Accounting & Legal Procedure of Contract 04

5.Auditable documents 04


Review by Director

83

Audit Planning

Sector: Audit

Month: September 2020

Duration/Time Allocated: Total Days: 2 Hours: 08





Nature of the course Auditing


office(s) served

All Offices



2019-20

N/A


Main course objectives To familiarize the participants with audit planning process



Managing financial and human resources for audit

activity aligned with strategic objectives of DAGP 08


Review by Director

84

Environment Audit Sector: Accounts Audit Finance Management

Month: September 2020



Monthly Fortnightly

Station: Islamabad





office(s) served

All Offices, specially DG Audit Punjab



2019-20

20 Participants



developed

1. To learn basic concepts about environment.

2. Learning about international environment standards.

3. Learning about the working of government agencies

(Federal/Provincial Environment Departments/EPAs)

4. How to write report on environment audit?



1. Environment Audit overview, Definition,

Emerging role of Environment Audit, Audit

objectives.

02 hrs.

2. Legal Framework for Environment protection. 02 hrs.

3. Guidelines/Standards on Environment

Auditing, Role of SAI in sustainable

Environmental Development.

02 hrs.

4. Auditable Areas in Environment 02 hrs.

5. Audit Methodology 02 hrs.

6. Impact Assessment 02 hrs.



Faculty Assessment

Review by Rector

85


Sector: Audit & Accounts

Month: October 2020, March 2020


Frequency of the course: Two






office(s) served

All offices



2019-20

10


Main course objectives To enable the participants to have Advance Level knowledge of

ACL



1. Review the concepts learnt in foundation &

Intermediate

02

2. Creating & accessing the script 02

3. Commenting in scripts 04

4. Script planning 06

5. Script Commands 06

Basics of ACL

Basics of SAP HR & Fi

Data Extraction Techniques & Methods


Review by Director

86



Month: October, 2020 March, 2021








office(s) served

All offices



2019-20

10



ACL




Intermediate

02




Review by Director

87

ACL Scripting


Month: October, 2020 March, 2021








office(s) served

All offices



2019-20

10



ACL






Review by Director

88

Computer Competency Practical Training (CCPT)


Month: November 2020





Level of trainees BS-16

Nature of the course Specific


office(s) served

All offices



2019-20

Not conducted yet, however more than 80 nominations received

Why have we included the course? Mandatory Training for PIPFA Trainees


Mandatory training for PIPFA final level Students


allocation of hours

Course Content

Hours

1. Introduction to IT 10

2. SAP HR 10

3. SAP FI 10

4. ACL 20

5. MS Word 10

6. MS Excel 20

7. MS PowerPoint 10

8. MS Access 10


Review by Director

89

Preparation of Appropriation Account

Sector: Accounts, Finance & Management

Month: November 2020





Level of trainees BS- 17 & above

Nature of the course Specific ✓


office(s) served

All offices



2019-20

N/A


Main course objectives To familiarize the participants with Appropriation Accounts



1. Preparation of Appropriation Account and

Balance Sheet/ Finance Accounts 04

1. Purpose of each financial statement, linkage &

relevant analysis 08


Review by Director

90

Understanding the Central Banking / Audit of Banks

Sector: Accounts Audit Finance Management




Monthly Fortnightly

Station: Lahore





office(s) served



2019-20



developed

1. To enable the participants to recognize fraud & corruption.

2. To select appropriate method to detect fraud and corruption

3. Determine types of evidence to support audit findings in

relation to fraud and corruption.



To understand the role of central bank for

maintaining financial sovereignty and economic

stability of a country, especially in underdeveloped

countries.

Introduction to Banks, Banking and their

management structure, Overview of Audits in

Public Sector Commercial Banks, Objectives &

Scope. Types Of Banking instruments, Lending

Process in Banks and Risk Mitigation.

Public Sector Commercial Bank’s Customers,

Understanding Foreign exchange Rates and

interest Rates (Kibor & Libor). Anti Money

Laundering, SBP Prudential Regulations for

Banks. Planning Audit of a Public Sector

Commercial Bank. Audit Cycle, Auditable

Documents, Verification. Case study



Faculty Assessment

Review by Rector

20 05

91

International Public Sector Accounting Standards (IPSAS)

Sector: Accounts, Audit, Finance & Management

Month: January 2021








office(s) served

All offices



2019-20

N/A


Main course objectives To familiarize the participants with relevant public sector

accounting standards



1. Concept of International Accounting standards 04

2. Relevant financial rules and Accounting

Standards (IPSAS) 04

3. Legal framework of auditee organizations 04


Review by Director

92

SAP FI


Month: January 2021








office(s) served

All offices



2019-20

16


Main course objectives To enhance the skills of the participants in SAP FI



1.Introduction to SAP, NAM and Chart of Accounts 02

2.Basic Components of F. I. module

and Terminology used in SAP FI

02

3.Bill Punching, Processing, and Cheque Printing

and Expenditure Tracking 04

4.Financial Reports in SAP 04


Review by Director

93

SAP HR


Month: February 2021








office(s) served

All Offices



2019-20

17


Main course objectives To enhance the skills of the participants in SAP HR



Overview of SAP HR

02

Basic component of HR Module

Hiring, Payroll, G. P. Fund

Pension and Direct Credit System (DCS)

08

Reports prepared under SAP HR

02


Review by Director

94

Certified Information Security Manager (CISM)


Month: February 2021








office(s) served

All offices



2019-20

11

Why have we included the course? Historically different offices have shown increased interest in

the course due to utility and importance of the course

Main course objectives To enable the participants to broaden their knowledge about

CISM



Domain 1—Information Security Governance

(24%)

Domain 2—Information Risk Management

(30%)

Domain 3—Information Security Program

Development and Management (27%)

Domain 4—Information Security Incident

Management (19%)

20


Review by Director

http://www.isaca.org/Certification/CISM-Certified-Information-Security-Manager/Job-Practice-Areas/Pages/default.aspx#domain1








95

DDO‘s Training


Month: March 2021



Station: AJ&K





office(s) served

All offices



2019-20

24

Why have we included the course? Historically various offices at AJ&K have shown increased

interest in the course due to its utility for the departmental

DDOs. The course shall be conducted at the door step i.e.

AJ&K to facilitate maximum number of offices at the station

and attract increased number of DDO

Main course objectives To familiarize participants with the NAM, Procurement and

Pension Rules.



1. Introduction to New Accounting Model.

04 2.Chart of Accounts with exercises

3. Public Procurement Rules 2004 08

4. Pension Rules and Regulations 08


Review by Director

96

Managing Work for PAC

Sector: Audit

Month: April, 2021






Nature of the course Auditing


office(s) served

All Offices



2019-20

N/A


Main course objectives To familiarize the participants with brief book and presentation

of PAC



Preparing Brief Book and presentation for Public

Accounts Committee in timely and effective

manner

20


Review by Director

97

Climate Change and Disaster Management Including Disaster Related Aid Sector: Audit

Month: April 2021








office(s) served

Audit staff of DGA (CC&E)



2019-20

Could not be conducted

Why have we included the course? Newly established Directorate General Audit-CC & E requires a

focused course to upgrade the knowledge & skills of CC & E

auditors in specific areas and subjects related to climate change

& environment. Moreover, the DGA- CC & E has also proposed

to include the course in ATP 2020-21


To familiarize the participants with audit of environment and

disaster related subjects


allocation of hours

Course Content

Hours

1.Environment Audit including carbon credits,

deforestation & reforestation

03

2.EIA & IEE regulations & their implementation 03

3.Understanding & application NEQS/TEQS 03

4.Understanding of climate change legislation 03

5.Practical implementation of environmental

standards at Federal, Provincial & District level

04


Review by Director

98

Certified Information System Audit (CISA)


Month: May 2021








office(s) served

All offices



2019-20

N/A

Why have we included the course? Historically different offices have shown increased interest in

the course due to its utility and importance

Main course objectives To familiarize the participants with CISA and related issues


allocation of hours

Course Content Hours

1.Introduction to Computer, Hardware, Software,

Firmware etc.

04

2. Network Essential IS Audit Concept & Process

IT Governance.

04

3. IS Development. 04

4.IT Service Management, IS Protection &

Auditing

04

5. Business Continuity Management. 04


Review by Director

99



Month: June 2021





Level of trainees BS-16

Nature of the course Specific


office(s) served

All offices



2019-20

Not conducted yet, however more than 80 nominations received

Why have we included the course? Mandatory Training for PIPFA Trainees


Mandatory training for PIPFA final level Students


allocation of hours

Course Content

Hours

9. Introduction to IT 10

10. SAP HR 10

11. SAP FI 10

12. ACL 20

13. MS Word 10

14. MS Excel 20

15. MS PowerPoint 10

16. MS Access 10


Review by Director

100

MS Excel Advanced


Month: June 2021








office(s) served

All Offices



2019-20

N/A


Main course objectives To familiarize participants with the PFM system in Pakistan






4. Logical Function:

09 hrs.

a. If conditions

b. Multiple if Conditions

c. Sum If, Count if

d. Concatenate

e. Pivot tables Vlook up

f. Data functions

g. Macros


Review by Director

101

PAAA, Karachi

102

PAAA, Karachi-Calendar 2020-2021 at a Glance S # Courses on Duration

July-2020

1 DDO’s Training 05 Days

2 Stress Management (CPD Mandatory) 02 Days

3 Presentation & Communication Skills(CPD Mandatory) 04 Days

August-2020

4 Team& Time Management (CPD Mandatory) 02 Days

5 Microsoft Office 05 Days

6 Audit Report Writing in Official Urdu 03 Days

September-2020

7 Foundation Course on ACL Workshop 05 Days

8 Intermediate Course on ACL Workshop 02 Days

9 ACL Scripting 03 Days

October-2020

10 Workshop on QMF (CPD Mandatory) 02 Days

11 Course on SAP (HR) 03 Days

12 Course on SAP (FI) 03 Days

November-2020

13 Advanced Excel 03 Days

14 Audit of Receipt & Income Tax Laws 04 Days

December-2020

15 E & D Rules 02 Days

16 Conflict Management 02 Days

January-2021

17 Forensic Auditing /Accounting 03 Days

18 Audit of Contract Management/ Public Procurement (CPD

Mandatory)

03 Days

103

February-2021

19 Public Works Audit 03 Days




March-2021

21 Report Writing 02 Days

22 Audit of Banks 03 Days

23 Environment Audit 03 Days

April-2021

24 Audit of Regulatory Bodies 03 Days

25 Public Debt Management 03 Days

May-2021

26 Audit of Fraud & Corruption (CPD Mandatory) 03 Days

27 Certification Audit /FAM/Working Paper Kit (CPD Mandatory) 03 Days

June-2021

28 Analysis of Financial Statements 03 Days

104

DDO‗s Training Sector: Accounts Audit Finance Management

Month: July-2020



Monthly Fortnightly

Station: Karachi

Expected number of trainees 10

Level of trainees 16-18



office(s) served

NA



2019-20

25


Main course objectives 1. To practice and apply rules relating to pay fixation, pension

calculation and G.P Fund account.



1.Pay fixation on initial appointment, promotion,

move over etc.

4

2.Calculation of pension, different types of

pensions, pension contribution

4

3. Calculation of GP Fund interest and

maintenance of GP Fund account.

12



Faculty Assessment

Review by Rector

105

Stress Management Sector: Accounts Audit Finance Management

Month: July-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

16


Main course objectives 1. To enable the participants to explain stress, and different

techniques to manage the same.



1. Stress – definition 3

2. Causes of stress 3

3. Techniques to manage stress 2



Faculty Assessment

Review by Rector

106

Presentation &Communication Skills Sector: Accounts Audit Finance Management

Month: July-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

19


Main course objectives To familiarize participants with the secretariat /AGP’s

Instructions

regarding official correspondence and improving

Noting/Drafting

skills and file management.



1. Types of official correspondence 4

2. Notes and drafts 4

3. Official, Demi Official letters 4

4. File management/ AGP’s Instructions 4



Faculty Assessment

Review by Rector

107

Team & Time Management Sector: Accounts Audit Finance Management

Month: Aug-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

11


Main course objectives 1. To introduce the concept of Team & Time Management. 2.

How to manage time appropriately. 3. Difference between team

work & individual effort, Stages of team development. 4.

Effective and timely flow of information 5. Organizing individual

work schedule and team management



1. Introduction to Time Management, Time

Wasters, Robbers

1

2. Strategies for Management of Time. 1

3. Life Cycle and Steps of Team Development. 2

4. Creating Project and Programme Teams 2

5. Using Different Behavioral Styles in Team

Management.

1

6. Practical Skills for Successful Team

Management.

1



Faculty Assessment

Review by Rector

108

Microsoft Office Sector: Accounts Audit Finance Management

Month: Aug-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

15


Main course objectives 1. To develop broad understanding of MS Office 2010

2. To develop skills in using MS Word

3. To learn using MS Excel

4. To prepare presentation through MS Power Point



1. Introduction to MS Office 2

2. MS Word – Introduction 1

3 MS Word – commands and usage

4. MS Excel - Introduction 1

5 MS Excel – commands and usage 4

6. MS Excel - Functions 4



Faculty Assessment

Review by Rector

109

Audit Report Writing in Official Urdu Sector: Accounts Audit Finance Management

Month: Aug-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

21



2. To develop skills in using MS PowerPoint



1.Definition, Importance and utility of official

language, Use of Urdu as official language,

Punctuations, Correspondence.

2.Qualities of a good letter, Forms of

Communications,

3.Filing, Use of Flags, Noting/ Drafting 02

4.Categories of records, Exercise on

translation from English to Urdu, Brief/

Summary

5.Meeting, Internal meeting, Agenda,

Invitation, Minutes of meeting,

Parliamentary Questions, Categories

of Parliamentary Questions, Drafting

answers to Parliamentary Questions,

Translation of sentences from English to

Urdu commonly used in official language.

2

2

2

2

2

2



Faculty Assessment

Review by Rector

110

Foundation Course on ACL Workshop Sector: Audit & Accounts

Month: September 2020, February 2021



Station: PAAA Karachi



Nature of the course General ✓


office(s) served

All offices



2019-20

10



ACL




Intermediate

02





Basics of ACL





Faculty Assessment

Review by Rector

111

Intermediate Course on ACL Workshop Sector: Audit & Accounts









office(s) served

All offices



2019-20

10



ACL




Intermediate

02





Faculty Assessment

Review by Rector

112

ACL Scripting Sector: Audit & Accounts









office(s) served

All offices



2019-20

10



ACL







Faculty Assessment

Review by Rector

113

Workshop on QMF Sector: Accounts Audit Finance Management

Month: Oct-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

09


Main course objectives It will help participants to develop understanding about the principles

behind, elements required and role /responsibilities of effective quality

Management framework within an organization.





Faculty Assessment

Review by Rector

114

Course on SAP (HR) Sector: Accounts Audit Finance Management

Month: Oct-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

38


Main course objectives 1. To develop user level understanding of SAP HR Module

2. To enable the participants to generate financial reports in

SAP HR Module



1. Overview of SAP HR 2

2. Basic component of HR Module 4

Hiring, Payroll, G. P. Fund and Pension

3. Terminology used in SAP HR 2

4. Reports prepared under SAP 4



Faculty Assessment

Review by Rector

115

Course on SAP – FI Sector: Accounts Audit Finance Management

Month: Oct-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

27


Main course objectives 1. To develop user level understanding of SAP FI Module

2. To enable the participants to describe the procedures of

recording payments and making GL adjustments under SAP

3. To enable the participants to explain steps necessary to

prepare budget and record budget release under SAP.



1. Overview of SAP FI 1

2. NAM and Chart of accounts 2

3. Recording Payments 2

With and without commitments

4. GL Adjustments 2

5. Budget preparation 2

6. Budget releases 2

7. Budgetary reports 1



Faculty Assessment

Review by Rector

116

Advanced – Excel Sector: Accounts Audit Finance Management

Month: Nov-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

08


Main course objectives 1. To enable the participants to understand the advanced

features of MS Excel and utilize them in their day to day work.



1. Formulas and outlines 2

2. Manipulating data 2

3. Data-in data-out 2

4. Workbooks 2

5. Conditional formatting 2

6. Templates 2



Faculty Assessment

Review by Rector

117

Audit of Receipt & Income Tax Laws Sector: Accounts Audit Finance Management

Month: Nov-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

Not available as this course will be held in May 2020


Main course objectives 1. To test the implication of laws of income tax, sales tax, and

customs duty during the course of financial audit as evaluated

by the instructors.



1.Provisions of Income Tax Ordinance, 2001,

and withholding rules

2.Sales tax Act and withholding rules

06

06



Faculty Assessment

Review by Rector

118

E & D Rules Sector: Accounts Audit Finance Management

Month: Dec-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

10


Main course objectives At the end of this course the Participants will be

familiar with; Conduct Rules, E&D Rules & inquiry procedure.



1) Conduct Rules, E&D Rules 6 2) Inquiry procedure. 2



Faculty Assessment

Review by Rector

119

Conflict Management Sector: Accounts Audit Finance Management

Month: Dec-2020



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

11


Main course objectives 1. Recognize conflicts and their escalation over time so you

can address them more effectively.

2. Select an appropriate conflict resolution style based on

your needs to get maximum results. Manage your emotions

and influence others emotionally when in conflicts.

3. Recognize Tactical Approaches used when interacting

with others that may lead to conflicts and take appropriate

steps to avoid a conflict developing.


allocation of hours

4. Negotiate over what you want and move on to a win/win

outcome.


allocation of hours Course Content

1. Definition and Basic Concepts.

2. Types of Conflicts, life cycle of Conflicts.

3. Conflict Management.

4. Conflict Handling Techniques, Practical

approach.

5. Post conflict Results 6. Case Studies /

Exercise and solution of problems.

Hours

1

2

2

2

1



Faculty Assessment

Review by Rector

120

Forensic Audit/Accounting Sector: Accounts Audit Finance Management

Month: Jan- 2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

18


Main course objectives 1. To enable the participants to recognize fraud & corruption.






1.Forensic auditing process 4

2. Evidence collection process 4

3. Role of CAATs in Forensic Auditing 4



Faculty Assessment

Review by Rector

121

Audit of Contract Management/ Public Procurement Sector: Accounts Audit Finance Management

Month: Jan- 2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

32


Main course objectives 1. To develop and understanding of stages of procurement

process.

2. To discuss auditing techniques for conducting audit of

different types of procurements in the public sector entities.



1. PPRA and its role in procurement process 1

2. Procurement process – stages 5

3. Audit planning 3

4. Audit procedures 3



Faculty Assessment

Review by Rector

122

Public Works Audit Sector: Accounts Audit Finance Management

Month: Feb-2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

23


Main course objectives 1. To describe the concepts of public works audit as evaluated

by the instructors



Audit of;

a) Admin Approval,

b) Technical Sanction,

c) Contract Agreement,

d) Contractor’s Bill, MB & Muster Roll

List of Accounts / Returns submitted to Audit Office

1

2

3

6



Faculty Assessment

Review by Rector

123

Report Writing Sector: Accounts Audit Finance Management

Month: Mar-2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

Postponed due to pandemic



2. To develop skills in using MS PowerPoint



1. Introduction to Communication 1

2. Government Correspondence 1

3. Types of Govt. Communication 1

4. Common Error & How to avoid them, What

should be included in report

1

5. Essential punctuation, Business Report

writing

1

6. The Audit Report function, Audit Report

Templates approved by AGP Office

1

7. How to Write an Audit Report 1

8.Communication mistakes and how to avoid

them, Q & A

1



Faculty Assessment

Review by Rector

124

Audit of Banks Sector: Accounts Audit Finance Management

Month: Mar-2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2020-21



Main course objectives To understand the role of central bank for maintaining financial.

sovereignty and economic stability of a country, especially in

Underdeveloped country.





Faculty Assessment

Review by Rector

125

Environment Audit Sector: Accounts Audit Finance Management

Month: Mar-2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20



Main course objectives 1To understand the importance of Environment Audit and how

it can be applied by the DAGP.



1. Environment Audit overview, Definition,

Emerging role of Environment Audit, Audit

objectives.

2

2. 2. Legal Framework for Environment

protection.

2

3. Guidelines/Standards on Environment

Auditing, Role of SAI in sustainable

Environmental Development.

2

4. Auditable Areas in Environment 2

5. Audit Methodology 2

6. Impact Assessment 2



Faculty Assessment

Review by Rector

126

Audit of Regularity Bodies Sector: Accounts Audit Finance Management

Month: Apr-2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20








Faculty Assessment

Review by Rector

127

Public Debt Management Sector: Accounts Audit Finance Management

Month: Apr-2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20



Main course objectives 1. Introduction of Debt Management

2. Basic Percepts and principles

3 Utility and usage of Percepts

The Practicability of principals concepts in

office work Case study/ Exercises.



1. Introduction of Debt Management 3

2. Basic Percepts and principles 2

3 Utility and usage of Percepts 2

4.The Practicability of principals concepts in

office work

2

5. Case study/ Exercises. 3



Faculty Assessment

Review by Rector

128

Audit of Fraud & Corruption Sector: Accounts Audit Finance Management

Month: May-2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20



Main course objectives 1. To enable the participants to recognize fraud & corruption.






1. Introduction to fraud & corruption in Public

Sector

2

2. Internal Control 2

3.Planning & Procedure 2

4. Evidence collection process 2

5. Case Study 2

6. Role of CAATs 2



Faculty Assessment

Review by Rector

129

Certification Audit /FAM/Working Paper Kit Sector: Accounts Audit Finance Management

Month: May-2021



Monthly Fortnightly

Station: Karachi





office(s) served

DG Audit Inland Revenue & Customs (South) Karachi



2019-20



Main course objectives 1. To enable the participants to understand the Financial Audit

Manual and its objectives.



Introduction to FAM 2

Audit Cycle 4

Certification 2

Working paper kit 4



Faculty Assessment

Review by Rector

130

Analysis of Financial Statements Sector: Accounts Audit Finance Management

Month: June-2021



Monthly Fortnightly

Station: Karachi





office(s) served

NA



2019-20

Not available as this course will be held in June 2021


Main course objectives 1. To enable the participants to understand the financial

statements and interpret the results from them.



1.Horizontal analysis 2

2.Vertical analysis 2

3.Ratio analysis 4

4. Cash flow analysis 4



Faculty Assessment

Review by Rector

131

PAAA Peshawar

132

PAAA, Peshawar-Calendar 2020-2021at a Glance


Jul-20

1 Pension Audit (CPD Mandatory) 03 days

2 Budget Preparation and Utilization 03 days

Aug-20

3 Audit of Contract Management (CPD Mandatory) 03 days

4 Audit of Works (CPD Mandatory) 03 days

Sep-20

5 Foundation Course on ACL Workshop 05 days

6 Intermediate Course on ACL Workshop 02 days

7 ACL Scripting 03 days

Oct-20

8 IPSAS(CPD Mandatory) 03 days

9 SAP R/3 (FI) 03 days

10 CCPT 25 days

Nov-20

11 General Financial Rules/TA Rules 03 days

12 Information System Auditing 03 days

Dec-20

13 Contract &Comparison b/w: PPRA (2004) & KPPRA(2014) 03 days

14 Financial Audit Manual 03 days

Jan-21

15 DDO’s Course 03 days

16 Computer Hardware/Software & Networking 03 days

Feb-21

17 Communication in Government Offices 03 days

Mar-21

18 Audit of Fraud and Corruption(CPD Mandatory) 03 days

19 Foundation Course on ACL Workshop 05 days

20 Intermediate Course on ACL Workshop 02 days

21 ACL Scripting

03 days

133

Apr-21

22 SAP HR (Pension Module through Direct Credit System)

03 days

May-21

23 NAM &Chart of Accounts 03 days

June-21

24 Project/Program Auditing 03 days

25 Audit of Revenue Receipts 03 days

Note: Due to acute shortage of staff all courses would be conducted through outsourcing during 2020-2021.

134

Pension Audit

Sector:

Accounts Audit Finance

Management

Month: July-2020


Frequency of the Course:

Yearly Biannually Quarterly

Monthly Fortnightly

Station: Pakistan Audit & Accounts Academy Peshawar

Expected Number of Trainees 10-12

Level of Trainees BPS 11-18

Nature of the Course General Specific

If the Course is Specific, which

office(s) served N/A

Was the Course in the ATP, 2019-20 Yes No

How many Attended the Course in

2019-20 11

Why have we included the Course? Need assessed by faculty Demand from FAOs

Main Course Objectives

At the end of this training participants will be able to know the

different modes of fixation at various stages i.e. on appointment,

promotion, reversion, up gradation, selection grade etc.


Allocation of Hours


Pension, kinds of pension, Qualifying/non

qualifying service 2+2

Preparation of pension documents, calculations,

commutation, Service statement of gazetted

officers, LPC,

2 +2

Fixation on appointment & promotion 2

Fixation on reversion 1

Fixation on up gradation& selection grade 1

How the Course will be Evaluated?

Participants Feedback


Faculty Assessment

Review by Rector

√ √ √

√

√

√

03 12

√

√

135

Budget Preparation and Utilization


Month: July-2020




Monthly Fortnightly






Office(s) Served N/A



2019-20 20

Why have we Included the Course? Need assessed by faculty Demand from FAOs


At the end of training the participants will be able to develop

knowhow regarding the preparation of budget and get away with

difficulties faced by them during the preparation of such budget

and expenditure statement erstwhile.


Allocation of Hours


Definition &Types of budget

Different stages of budget process

Contents of Budget.

Time Schedule for preparation of Budget

06

06

Preparation of different Budget Performa:

a) Nominal Rolls

b) Performa of Allowances

c) Budget Notes

d) Form S-203

Preparation of Expenditure Statement




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

136

Audit of Contract Management


Month: August-2020




Monthly Fortnightly









2019-20 N/A


Main Course Objectives To broaden the knowledge base of participants in Audit of

Contract Management.

Main Course Contents with Allocation

of Hours


What is Contract and its different aspects. 04

General Principles of effective contract

management with special focus on its financial

aspects.

04

Management of requisite amendments in

contracts.

02

Basic Concepts & various aspects of Contract

Audit.

02




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

137

Audit of Works


Month: Aug- 2020




Monthly Fortnightly







Was the Course in the ATP, 2020-

21

Yes No


2019-20 17

Why have we Included the

Course? Need assessed by faculty Demand from FAOs


At the end of this course, the participants will be able to learn how

public works are surveyed, cost estimated, works analyzed and

executed; its different stages and checks applied thereat etc.


Allocation of hours


The course comprises the public works

entities description and auditing techniques. 2

Definitions / Terms used in works audit.

Measurement Book 2

Contractors bills, Works Abstract/Works

Register 2

Muster rolls. 2

Duties & Responsibilities of a Divisional

Accounts Officer 2

Contract Management. 2

How the Course will be

Evaluated?



Faculty Assessment

Review by Rector

√ √

√

√

03 12

√

√

138



Month: September-2020, March- 2021




Monthly Fortnightly






Office(s) Served Audit & Accounts Formations

Was the Course in the ATP,

2019-20

Yes No

How many Attended the Course

in 2019-20 22

Why have we Included the

Course?



At the end of training, the participants will be able to understand the

basic concepts of ACL and apply them for data analysis which may

help in value addition to Audit.


Allocation of Hours


Explain the fundamentals of data concepts 2

ACL basics, and data analysis cycle 2

Create tables to access data 2

Display and filter data 1

Verify data integrity, create expressions,

compare data from different files/systems,

profile data, and produce data reports

1

Test control totals, bounds, completeness,

uniqueness, data relationships, and reliability 2

Evaluate data to reveal exceptions 2

How the Course will be

Evaluated?



Faculty Assessment

Review by Rector

√

√

√

05 20

√

√

√

139











office(s) served

All offices



2019-20

10



ACL




Intermediate

02





Faculty Assessment

Review by Rector

140

ACL Scripting










office(s) served

All offices



2019-20

10



ACL







Faculty Assessment

Review by Rector

141

IPSAS


Month: October- 2020




Monthly Fortnightly





If the course is Specific, which



How Many Attended the Course in

2019-20 N/A



At the end of this course, the participants will get familiar with the

origin, spirit, different aspects& adoption of IPSAS at international

as well as national level.


Allocation of Hours


Nature of Accounting Standards and its various

forms.

The Role of IFAC and IPSAS Board

Origin of IPSAS

Major objectives of IPSAS

IPSAS adoption around the world

Public Sector Accounting Standards

Cash and accrual accounting

Adoption of IPSAS in Pakistan

Comparison of IPSAS and New Accounting

Model (NAM)

Presentation and Disclosure Requirements

under IPSAS

2

2

1

1

1

1

1

1

1

1




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

142

SAP/R-3 (FI)


Month: October-2020




Monthly Fortnightly






Office(s) Served CGA/AGP, Finance Department


How Many Attended the Course in

2019-20 13



At the end of this training, the participants will have user level

understanding of SAP FI module. They would also be able to

generate financial reports prepared in SAP FI module.


Allocation of Hours


Overview of SAP FI 02

Basic Components of F. I. Module 02

Terminology used in SAP FI 01

Budgeting in SAP 02

Bill Punching, Processing, and Cheque

Printing 02

Tracking of Expenditure 01

Financial Reports in SAP 02




Faculty Assessment

Review by Rector

√ √ √

√

√

03 12

√

√

143



Month: October-2020




Monthly Fortnightly






Office(s) Served CGA/AGP, Finance Department



2019-20 09


Main Course Objectives Mandatory training for PIPFA final level Students


Allocation of Hours


Introduction to IT 10

SAP HR 10

SAP FI 10

ACL 20

MS Word 10

MS Excel 20

MS PowerPoint 10

MS Access 10




Faculty Assessment

Review by Rector

√ √ √

25 100

√

√

√

√

√

144

General Financial Rules/TA Rules


Month: November- 2020


Frequency of the Course: Yearly Biannually Quarterly

Monthly Fortnightly



Level of Trainees 07-18



office(s) Served

N/A



2019-20

N/A


Main Course Objectives At the end of this training the participants will become familiar

with Financial Rules, System of Financial Control & Budgeting,

Treasury Rules and TA Rules which would enable them improve

their financial management & Audit skills.


Allocation of Hours Course Content Hours

System of Financial Control &

Budgeting.

2

Delegation of Power 2

General Financial Rules 4

T A Rules 4

How the Course will be Evaluated? Participants Feedback


Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

145

Information System Audit


Month: November- 2020




Monthly Fortnightly






office(s) Served N/A



2019-20 15



At the end of this training the participants will be able to

understand IS Audit process and the importance of computer /

networking tools and techniques used in IS auditing which may

help and sensitize them develop good IS Controls.


Allocation of Hours


Introduction to IS Systems 1

IS Internal Controls 1

IS Audit Process 2

IT Governance 2

Protection of Information Assets 2

Business Continuity and Disaster

Recovery 2

Application of Computer Assisted Audit

Techniques 2




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

146

Contrast & Comparison between PPRA (2004) &KPPRA (2014)


Month: December-2020




Monthly Fortnightly





If the Course is Specific, which office(s)

Served N/A


How many Attended the Course in 2019-

20 20



At the end of this training the participants will be able to have

an overview of PPRA 2004 & KPPRA 2014 familiarizing them

with similarities and differences between both.

Main Course Contents with Allocation of

Hours


Various definitions given in PPRA/KPPRA 01

Assessing the need for procurement 01

Methods of procurement 01

Prequalification of bidders 01

Invitation to bids (Advertisements) 01

Issuance of biding documents 01

Evaluation of bids. 01

01 Common features of PPRA/KPPRA

Contrasting features of PPRA/KPPRA 01

Basic Concepts of Contract Audit 01

General/Special condition of contract 01

Function and authority in the supervision of

Administration of contract 01




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

147

Financial Audit Manual


Month: December- 2020




Monthly Fortnightly






office(s) Served Audit & Accounts Formations



2019-20 21



At the end of this training the participants will be able to

understand the philosophy of Financial Audit Manual& its

approach as well as applicability in DAGP.


Allocation of Hours


Types of audits dealt with by the Auditor

General of Pakistan 02

Legislative Basis of FAM 02

DAGP Auditing Standards and Code of

Ethics 01

Audit Cycle under FAM (overview) 01

General audit planning 02

Fieldwork Evaluation 02

Reporting & Follow up 02




Faculty Assessment

Review by Rector

√ √

√

√

03 12

√

√

148

DDO‘s Course


Month: January-2021




Monthly Fortnightly









2019-20 14



At the end of this training the participants will become familiar

with Budgetary Procedures, the preparation of different types of

claims, Drawl and Disbursement Procedures, management of cash

records etc.


Allocation of Hours

Course Content Hour

s

Who is a DDO? 01

The Roles& Responsibilities of DDO

a) The Responsibilities of DDO with regard to

budget. 01

b) Record of Disbursements by DDO 01

c) Reconciliation of Expenditure 01

d) Monthly Expenditure Statement 02

e) Statement of Excesses and Surrenders 01

f) Re-appropriation of Funds 01

g) Revised Estimates and Supplementary Grants 01

h) Receipt and Payment of Public Money 01

i) Sanctioning of Expenditure 01

j) Handling of Audit team/Auditable record. 01




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

149

Computer Hardware/Software & Networking


Month: January- 2021




Monthly Fortnightly





If the course is Specific, which

office(s) served



2019-20 N/A



At the end of this training, the participants will develop a good

understanding of computer software/hardware and its networking

operations.


Allocation of Hours


Introduction to Computer Hardware:

a) Internal/ external hardware components

b) Types of hardware: Mother board, CPU,

RAM, Display screen. Removal drives,

power supply etc.

6

Introduction to Computer Software:

a) Definition, system software and its

prominent features,

b) Application software and its examples

with features etc.

c) Computer networking: introduction, open

system, closed system

3

3




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

150

Communication in Government Offices


Month: February- 2021




Monthly Fortnightly








How many Attended the course in

2019-20 13



At the end of this course, the participants will be able to develop

knowhow regarding different modes of official communication

besides different kinds of terminologies used therein for effective

communication.


Allocation of Hours


Introduction to Communication 2

Forms of Communication 2

Major Types of Communication 2

Elements of communication 2

Noting in Files 2

Drafting 2




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

151

Audit of Fraud and Corruption


Month: March- 2021




Monthly Fortnightly









2019-20 08



At the end of this training the participants will be able to know

different aspects of fraud & corruption, determine the types of

evidence which testifies fraud / corruption during audit.


Allocation of Hours


Definitions, Elements, Categories & Motives of

Fraud & corruption. 02

Detection of Fraud & corruption, Indicators of

Fraud (Red Flags), Potential risk areas 02

Auditing Standards, Audit Methods, Fraud&

corruption detection. 02

Significant Audit Procedures related to Fraud &

corruption 02

Audit Focus

Sources of Evidence 01

Types of fraud & corruption Evidence 01

Evidence gathering techniques

Selection of appropriate evidence and reporting

fraud and corruption

02




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

152

SAP HR (Pension Module, Direct Credit System)


Month: April-2021




Monthly Fortnightly









2019-20

Unknown as the course couldn’t be conducted due to situation

created by Pandemic COVID 19.



At the end of this training the participants will have user level

understanding of SAP HR module and be able to generate various

financial reports prepared in SAP HR module


Allocation of Hours


Overview of SAP HR 1

Basic Components of HR module 1

Hiring 1

Payroll 2

GP Fund 2

Pension (DCS) 2

Terminology used in SAP HR 1

Reports prepared under SAP 2




Faculty Assessment

Review by Rector

√ √

√

√

03 12

√

√

153

New Accounting Model and Chart of Accounts


Month: May – 2021




Monthly Fortnightly









2019-20

Unknown as the course is yet to be conducted w.e.f 22nd

to 24th

April 2020 if not thwarted by Pandemic COVID 19.



At the end of training the participants will be able to explain the

recording, compiling and reporting of financial information besides

knowing codal requirements for accounting period and accounting

records.


Allocation of Hours


Introduction to the New Accounting Model 02

Introduction to the New Chart of Accounts

under the New Accounting Model 02

Accounting Framework under NAM. 02

Commitment Accounting 02

Fixed Assets Accounting 01

Accounting for Expenditure (Payments) and

Receipts 01

Project Accounting & Review 02




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

154

Project/Program Auditing


Month: June- 2021




Monthly Fortnightly









2019-20

Unknown as the course is yet to be conducted if not thwarted by

Pandemic COVID 19.



At the end of this training the participants will be able to know the

concepts of project management, program management and its

various aspects in the light of audit requirements.


Allocation of Hours


Introduction to Project.

Management and Objectives of Project.

Components and Characteristics of Project.

02

Understanding project activities

Umbrella and Non- Umbrella Projects

Internal Control Structure

02

Petty cash and Payrolls 02

Financial Position, Assets and Fixed Assets

Management & Liability in project. 02

General Procedure for Drawing Donors Funds 01

PLA, Assignment Account, Imprest Accounts

and Revolving Funds 01

Audit Guide lines /Audit Cycle Financial

Reporting 02




Faculty Assessment

Review by Rector

√

√ √

√

03 12

√

√

155

Audit of Revenue Receipts


Month: June 2021




Monthly Fortnightly









2019-20

Unknown as the course is yet to be conducted if not thwarted by

Pandemic COVID 19.



At the end of This trainingthe participants will be equippedwith

required skills for audit of revenue receipts& familiarized with

different sources of government receipts,supporting record to be

maintained and the skill to scrutinize that record for audit purpose.


Allocation of Hours


Salient provisions of law governing Levy,

assessment, collection and exemption from

income tax

3

Budgetary measures regarding Income Tax and

their impact on public revenue 2

Salient features of Sales Tax 2

Type of taxes (federal/Provincial 2

Laws regarding Customs- it levy, assessment

and collection, desk audit of Customs 2

Inland revenue 1




Faculty Assessment

Review by Rector

√ √ √ √

√

√

03 12

√

√

156

PAAA, Quetta

157

PAAA, Quetta-Calendar 2020-2021at a Glance


Jul-20

1 Financial Audit Manual (FAM) 05 Days

2 Budgeting in Public Sector & MTBF 03 Days

Aug-20

3 Audit of Fraud & Corruption(CPD Mandatory) 03 Days

4 Audit of Procurement, PPRA Rules & Contract Management(CPD

Mandatory)

05 Days

5 Composite Schedule of Rates (CSR-2018) 02 Days

Sep-20

6 New Accounting Model (NAM) & IPSAS(CPD Mandatory) 05 Days

7 SAP-FI/HR 05 Days

8 120th

Public Finance Managers’ Course (PFMC) (Ann-A) 2-Months

Oct-20




Nov-20

12 Public Sector: Rules and Regulation 05 Days

13 Ethical Responsibilities of a Civil Servant 02 Days

14 Audit Report Writing in Official Urdu 03 Days

Dec-20

15 Human Resource Management 03 Days

16 Basic Information Technology 05 Days

17 Preparation of Appropriation Accounts (CPD Mandatory) 03 Days

Jan-21

18 Drawing & Disbursing Officers (DDO’s) Training 05 Days

158

Feb-21

19 Internal Controls 03 Days

Mar-21

20 121th

Public Finance Managers Course (PFMC) (Ann-A) 2-Months

21 Audit & Accounting System of Local Bodies 03 Days

22 Secretariat Instructions / Effective Communication &Presentation Skills

(CPD Mandatory)

03 Days

Apr-21

23 Managing the Work of PAC & DAC(CPD Mandatory) 03 Days

24 Public Works: Audit & Accounts 03 Days

May-21

25 Certification Audit(CPD Mandatory) 03 Days

June-21

26 Pension Audit 05 Days




On Direction/Demand Courses

30 Computer Competency Practical Training (CCPT) (Annex-B) 100 Hours

31 PIPFA Training (Level 2, 3 & 4) (Annex-C) As Per Credit

Hours

Intimated

159


COURSES FOR THE MONTH

JULY 2020

Financial Audit Manual (FAM)

LEARNING OBJECTIVE:

At the end of this course the participants will become familiar with;

Role, Job, Audit Standards &

Annual Planning Process

COURSE CONTENTS:

Introduction to FAM, Legislative Frame-Work, how FAM Audit is

different from other types of Audits

Audit Objective & Scope, Permanent & Planning File, Understanding the

Entity

Materiality & Planned Precision: Concept & Determination

Uses of Materiality

Audit Risk: Nature, Types, Audit Risk Model

Risk & Extent of Audit

Audit Plan, Types of Audits to be considered as part of Annual Audit Plan

Staffing, Timing & Audit Programs

Internal Controls, Compliance & Substantive Testing

Types, Role of Internal Audit

Evidence: Types & Attributes

Evidence: Gathering Techniques

Sampling of Internal Controls

Sampling of Test of Details

Evaluation of Audit Work

Exercises

Reporting of Audit Results

Types of Audit Opinions

Audit Follow up

Quality Assurance throughout the Audit Cycle

Generally Accepted Auditing Standards (GAAS)

Duration: 01 Week

Station: Quetta

Date: 06-07-2020 to 10-07-2020

No. of Participants: 10

Course Eligibility:

Employees in B-11 & above of

FA&AOs and Employees of

Federal & Provincials

Government Departments in B-

16 & above.

160

Budgeting in Public Sector & MTBF

LEARNING OBJECTIVE:


Estimated budget for One (01) year

Forecasting of Budget for Two (02) years

COURSE CONTENTS:

Basic concept of Budget

Preparation of Budget

Revised and saving statements

Employee related expenditure

Others and regular allowances

Duration: 03 Days

Station: Quetta

Date: 20-07-2020 to 22-07-2020


Course Eligibility:





16 & above.

161


COURSES FOR THE MONTH

AUGUST 2020

Audit of Fraud & Corruption

LEARNING OBJECTIVE:


Fraud and errors.

Omission error and rectification.

COURSE CONTENTS:

Definition of Fraud & Corruption, Elements of Fraud & Corruption, ADBs

List of Corrupt Behaviors

Auditing Standards, Audit Methods, Fraud & Corruption Detection,

Significant Audit Procedure Related to Fraud & Corruption

Categories/Types of Fraud & Corruption, Motives of Fraud & Corruption &

Role of the Management

Evaluation of Internal Control for Prevention of Fraud & Corruption, Use

of CAATs for Detecting Fraud & Corruption, Source of Evidence, Types of

Fraud & Corruption Evidence

Indicators of Fraud (Red Flags), Potential Risk Areas

Evidence Gathering Techniques, Selection of Appropriate Evidence &

Reporting of Fraud & Corruption

Duration: 03 Days

Station: Quetta

Date: 10-08-2020 to 12-08-2020


Course Eligibility:





16 & above.

162

Audit of Procurement, PPRA Rules & Contract Management

LEARNINNG OBJECTIVE:

At the end of this course the participants become familiar with;

Procedures of Public Procurement

General Provisions & Application thereon

Role & responsibilities of an auditor regarding Audit of Contract

Management

COURSE CONTENTS:

Procedure of the Audit of Public Procurement.

Evaluation of bids, award of procurement etc.

Audit of Contract Management, Auditable Documents of Contracts,

Accounting Procedures of Contracts & Legal Procedures of contract

Duration: 01 Week

Station: Quetta

Date: 17-08-2020 to 21-08-2020


Course Eligibility:





16 & above.

Composite Schedule of Rates (CSR-2018)

LEARNING OBJECTIVE:

At the end of this course the

participants will become familiar with;

Composite Schedule of Rates 2018

COURSE CONTENTS:

Book of Specifications

Rate Analysis

Duration: 02 Days

Station: Quetta

Date: 24-08-2020 & 25-08-2020

No. of Participant:10

Course Eligibility:

Employees in B-11 & above of FA&AOs and Employees of

Federal & Provincials Government Departments in B-16 & above.

163


COURSES FOR THE MONTH OF

SEPTEMBER 2020

New Accounting Model (NAM) & IPSAS

LEARNING OBJECTIVE:

Given lectures, exercises and case studies, discussions the participants will be able

to explain the recording, compiling and reporting financial information, Codal

requirements for accounting period and accounting records, accounting model of

the federal and provincial governments, concepts and procedures of commitments

accounting introduced under NAM, importance of budget, general budgetary

classification and six stages of the budgetary cycle, structure and detailed

arrangements of COA, financial reporting.

COURSE CONTENTS:

a)- Introduction to the NAM

b)- Introduction to the COA

c)- Accounting Framework under NAM

d)- DAOs scheme/working in Pakistan

d)- Commitment Accounting

e)- Fixed Assets Accounting

Asset Register/Dead Stock Register

f)- Accounting for Exp. & Receipts

g)- Assignment Accounts & Project Accounting

h)- Generally Accepted Accounting Principles (GAAP)

i)- IPSAS: Accounting and Auditing Standards

Duration: 01 Week

Station: Quetta

Date:

07-09-2020 TO 11-09-2020

Course Eligibility:




Government Departments in

B-16 & above.

164

SAP-FI/HR

LEARNING OBJECTIVE:

After the completion of this training, the participants will have user level

understanding of SAP-FI/HR. They would also be able to generate financial

reports using SAP-FI/HR.

COURSE CONTENTS:

Overview SAP-FI

Basic Components of Module;

Report prepared under SAP

Terminology used in SAP

Overview SAP-HR

Basic components of HR module [Hiring (b) payrolls (c) GPF (d) pension]

Report prepared under SAP

Terminology used in SAP.

Audit of Establishment: Pay & Leave

Time Management in the context of AG & TOs/DAO

Duration: 01 Week

Station: Quetta

Date: 14-09-2020 TO 18-09-2020


Course Eligibility:



Federal & Provincials Government

Departments in B-16 above.

120th

Public Finance Managers Course (PFMC)

COURSE CONTENTS:

The Course Contents are enclosed as Annexure-A

Duration: Two-Months

Station: Quetta

Date: 21-09-2020 to 20-11-2020


Course Eligibility:

Employees in B-17 & above of FA&AOs,

Federal & Provincials Government Departments.

165



OCTOBER 2020


LEARNING OBJECTIVE:

At the end of training, the participants will be able to understand basic

knowledge of ACL, the concepts used in ACL and employ ACL to analyze

data and add value to audits.

COURSE CONTENTS:

Explain the Fundamentals of Data-Concept

ACL basis and Data Analysis Cycle

Create Tables to Access Data

Display and Filter Data

Verify Data Integrity, Create Expressions, Compare Data from Different

Files/Systems, Profile Data & Produce Data Reports

Test control totals, bounds, completeness, uniqueness, data relationship

and reliability

Evaluate Data to Reveal Exceptions

Apply Data Analysis Commands in the light of relevant rules and

regulation to identify Data Anomalies

Perform trend analyses on the anomalies to identify cause and fraudulent

activity.

Basics of ACL



Duration: 05 Days

Station: Quetta

Month: October, 2020 &

June, 2021


Course Eligibility:

Employees in B-11 & above

of FA&AOs and Employees

of Federal & Provincials


B-16 & above.

166



Month: October, 2020 & June, 2021



Station: PAAA Quetta





office(s) served

All offices



2019-20

10



ACL




Intermediate

02





Faculty Assessment

Review by Rector

167

ACL Scripting Sector: Audit & Accounts

Month: October, 2020 & June, 2021



Station: PAAA Quetta





office(s) served

All offices



2019-20

10



ACL







Faculty Assessment

Review by Rector

168



NOVEMBER 2020

Public Sector Rules & Regulations

LEARNING OBJECTIVE:

At the end of this course the Participants will become familiar

with;

Civil Servant Act & amendments.

Terms & Condition of Service/Employment.

Appointment / Promotion & Transfer Rules 1973.

Conduct Rules,

E&D Rules.

COURSE CONTENTS:

The Civil Servants Act, 1973.

Condition of Employment

Condition of Promotion & Transfer, Regional Quota etc.

Conduct Rules 1964 & Office Discipline

E&D Rules 1973/Fact Finding & Inquiry Procedure

Seniority/Promotion Rules.

Duration: 01 Week

Station: Quetta

Date: 02-11-2020 to 06-11-2020


Course Eligibility:


FA&AOs and Employees of Federal

& Provincials Government

Departments in B-16 & above.

Ethical Responsibilities of a Civil Servant

LEARNING OBJECTIVE:

After the completion of this training,

participants will be able to understand

the ethical responsibilities of a Civil

Servant.

COURSE CONTENTS:

Conduct Rules

FAM (Ch # 3)

Duration: 02 Days

Station: Quetta

Date: 16-11-2020 & 17-11-2020


Course Eligibility:

Employees in B-11 & above of FA&AOs and Employees of

Federal & Provincials Government Departments in B-16

&above.

169

Audit Report Writing in Official Urdu

LEARNING OBJECTIVE:

At the end of this course, the participants will become familiar

with the translation & drafting of Urdu language.

COURSE CONTENTS:

Urdu Vocabulary

Urdu Typing

Duration: 03 Days

Station: Quetta

Date:


Course Eligibility:

Employees in B-11 & above of FA&AOs

and Employees of Federal & Provincials

Government Departments in B-16 &

above.

170



DECEMBER 2020

Human Resource Management (HRM)

LEARNING OBJECTIVE:

At the end of this course the participants will become

familiar with;

Essentials of HRM

Behavioral basis of HRM

COURSE CONTENTS:

Self Awareness& Motivation

Managerial Theories & Research Studies

Leaderships & Organization

Stress Management

Duration: 03 days

Station: Quetta

Date: 07-12-2020 to 09-12-2020


Course Eligibility:


FA&AOs and Employees of Federal &

Provincials Government Departments

in B-16 & above.

171

Basic Information Technology (IT)



familiar with;

Know-How about Computer & its Operations

COURSE CONTENTS:

MS Power Point

MS Word

MS Excel

Computer Assisted Audit Techniques

Duration: 01 Week

Station: Quetta

Date: 14-12-2020 to 18-12-2020


Course Eligibility:




in B-16 & above.

Preparation of Appropriation Account


At the end of this course the participants will become familiar

with;

The process to prepare Appropriation Accounts, Balance

Sheet/Finance Accounts

COURSE CONTENTS:

Purpose of Financial Statement

Preparation of Appropriation Accounts, Balance

sheet/Finance Accounts

Ratio Analysis

Duration: 03 Days

Station: Quetta

Date:


Course Eligibility:

Employees in B-11 & above of FA&AOs

and Employees of Federal & Provincials

Government Departments in B-16 &

above.

172



JANUARY 2021

Drawing & Disbursing Officers (DDOs) Training



familiar with;

Compliance of Govt Rules & regulation

How to check the bills with supporting documents?

COURSE CONTENTS:

Budget

Treatment of expenditure

Purchases & payments

Treatment of receipts &CoAs

Government Loan & Advances

Contingents Bills

Audit of Establishment: Pay & Leave

Duration: 01 Week

Station: Quetta

Date: 04-01-2021 to 08-01-2021


Course Eligibility:




in B-16 & above.

173


COURSE FOR THE MONTH OF

FEBRUARY 2021

Internal Controls

LEARNING OBJECTIVE:


familiar with;

Government Internal Audit Frame-Work

Government Internal Audit Standards

Process of Internal Audit

COURSE CONTENTS:

Definition of Internal Audit, Relevant General

Financial Rules & Code of Ethics

Government Internal Audit Frame-Work

Government Internal Auditing Standards

Types of Internal Audit

Duties, Powers & Responsibilities of Internal

Auditor

Process of Internal Audit & Scope of Internal Audit

Performance Auditing

Case Study

Reporting & Quality Assurance of Internal Audit

Pre-Audit checks for AG & TOs

Duration: 03 Days

Station: Quetta

Date: 15-02-2021 to 17-02-2021


Course Eligibility:




in B-16 & above.

174



MARCH 2021

121th


COURSE CONTENTS:

The Course contents are enclosed as Annexure-A

Duration: Two-Months

Station: Quetta

Date: 01-03-2021 to 30-04-2021


Course Eligibility:


FA&AOs, Federal & Provincials

Government Departments.

Audit & Accounting System of Local Bodies

LEARNING OBJECTIVE:

At the end of this course the participants will become familiar with

the audit & accounting system of local bodies.

COURSE CONTENTS:

System of Accounting & Auditing in Local bodies

Local Government Ordinance 2010

System of pre-Audit in local bodies in Balochistan

Issues of Local Fund Audit

Development schemes mechanism in local bodies

Duration: 03 Days

Station: Quetta

Date: 08-03-2021 to 10-03-

2021


Course Eligibility:

Employees in B-11 &

above of FA&AOs and

175

Accounting issues in local bodies

How to prevent fraud & corruption in local bodies?

System of taxation in local bodies

Employees of Federal

&Provincials Government

Departments in B-16 &

above.

Secretariat Instruction /

Effective Communication& Presentation Skills


At the end of this course the participants will become familiar with

the Importance of Effective Communication.

COURSE CONTENTS:

Process of Communication

Effective Communication & MIS Communication

Different Forms of Letters, Precise Writing & Presentation

Guideline

Preparing Effective Messages, Interviewing, Telephone

dictating etc.

Noting, Drafting & Maintenance of Office Files

Secretariat Instructions regarding Official Correspondence

Improving Noting/Drafting Skills and File Management

Duration: 03 days

Station: Quetta

Date: 22-03-2021 to 24-03-

2021


Course Eligibility:

Employees in B-11 &

above of FA&AOs and

Employees of Federal &

Provincials Government

Departments in B-16 &

above.

176



APRIL 2021

Managing the Work of DAC & PAC

LEARNING OBJECTIVE:


How to manage the work for DAC & PAC?

COURSE CONTENTS:

Introduction of DAC (Departmental Accounts Committee)

Introduction of PAC (Public Accounts Committee)

To build conscience with the auditee for arriving on an agreed

position regarding audit paras in timely & effective manner

To prepare Briefing Book & Presentation in PAC in timely and

effective manner.

Duration: 03 Days

Station: Quetta

Date: 05-04-2021 to 07-04-

2021


Course Eligibility:





16 & above.

177

Public Works: Audit & Accounts


At the end of this course the participants become familiar with;

Public Works Rules & Procedures

COURSE CONTENTS:

Audit of;

e) Admin Approval,

f) Technical Sanction,

g) Contract Agreement,

h) Contractor’s Bill, MB & Muster Roll

List of Accounts / Returns submitted to Audit Office

Duration: 03 Days

Station: Quetta

Date: 19-04-2021 to 21-04-

2021


Course Eligibility:





B-16 & above.

178



MAY 2021

Certification Audit

LEARNING OBJECTIVE:


Certification Audit

COURSE CONTENTS:

Introduction to Certification Audit

Audit Objective & Scope, Permanent & Planning File, Understanding the

Entity

Materiality & Planned Precision: Concept & Determination

Uses of Materiality

Audit Risk: Nature, Types, Audit Risk Model

Risk & Extent of Audit

Staffing, Timing & Audit Programs

Evidence: Types & Attributes

Evidence: Gathering Techniques

Sampling of Internal Controls

Sampling of Test of Details

Evaluation of Audit Work

Exercises

Reporting of Audit Results

Types of Audit Opinions

Audit Follow up

Duration: 03 Days

Station: Quetta

Date: 03-05-2021 to 05-05-

2021


Course Eligibility:





B-16 & above.

179



JUNE 2021

Pension Audit


At the end of this course the participants become familiar with the pay,

its fixation & pension issues.

COURSE CONTENTS:

Kinds of Pay

Occasion of Pay Fixation

Revision of Pay Scales

Case Study

Classification of Pension

Emoluments Reckonable for Pension

Calculation of Pension & Commutation

Disability Pension

Pension Papers & Issuance of PPO

Pension Post Audit: Manual & DCS

Case Study

Duration: 01 Week

Station: Quetta

Date: 14-06-2021 to 18-06-

2021


Course Eligibility:





B-16 & above.

180

ANNEXURE-A



The Public Finance Managers Course (PFMC) is conducted twice in a year in this Academy.

The courses for the training calendar 2020-2021 are as under: -

120th

Public Finance Managers Course: 21-09-2020 to 20-11-2020

121th

Public Finance Managers Course: 01-03-2021 to 30-04-2021

The said courses are available to middle level managers (B-17 & above) of the various

constituent units of Audit & Accounts Department and other Government organizations.

S.

NO

SUBJECTS / COURSE CONTENTS

1

FINANCIAL MANAGEMENT

Nature & Scope of Financial Management

Public Policy & Public Finance in Pakistan

Public Expenditure Management

Budgeting, Expenditure & Accounting

Financial Analysis

2

FINANCIAL ACCOUNTING

Purpose & Scope of Accounting and Historical Background

System of Govt: Accounting in Pakistan, NAM & Chart of Accounts (CoA)

General Provident Fund Rules and Travelling & Daily Allowance Rules

Government Loan & Advances, Procurement Rules

181

Commitment & Fixed Assets Accounting etc

3

AUDITING

History of Financial Auditing and Why Audit? (Philosophy of Audit)

Auditing Standards (INTOSAI),

Audit of Procurement,

New issue & Trends in Auditing;

Issues & Trends are;

1. Financial Audit & Certification Audit

2. Performance Audit & EDP Auditing

3. Audit of Public Debt & Privatization

4

PROJECT ANALYSIS & PROJECT MANAGEMENT

Definition of Project Management and Project Cycle

Project Appraisal (Eco: & Fin: Analysis) and Project Accounting

Preparation of;

PC-I, PC-II, PC-III, PC-IV & PC-V

5

MANAGEMENT INFORMATION SYSTEM

Introduction to Computer & Management Information Systems

Computer Applications (Basic) including Office Automation

System Application Product (SAP)

6

HUMAN RESOURCE MANAGEMENT

Organizational Management

Motivation, Leadership and Managing Behaviors

Job Analysis and Recruitment, Selection, Induction & Promotion

Performance Management and Change Management

Including all Government Rules & Regulations.

The officers for training course are nominated by the heads of the FA&AOs and other Federal,

Semi-Government & Provincial Government Departments.

182

ANNEXURE-B


C C P T

(COMPREHENSIVE COMPUTER PRACTICAL TRAINING)

The CCPT course will be held on demand/direction by the office of the Auditor General of

Pakistan (AGP)/PIPFA.

2. The employees (nominated by the office of Auditor General of Pakistan/PIPFA) of the Field

Audit & Accounts Offices are eligible to attend the course. The course contents are as under

S. No Topic/Subject No. of Hours

1 Introduction to IT 10 Hours

2 MS Word 10 Hours

3 MS Excel 20 Hours

4 MS Power Point 10 Hours

4 MS Access 10 Hours

5 SAP 20 Hours

6 ACL 20 Hours

TOTAL 100 Hours

183

ANNEXURE-C


PIPFA Training

(FOR SENIOR AUDITORS)

The course will be held on direction/demand basis; for Senior Auditors of Quetta based

Field Audit & Accounts Offices (FA&AOs). The levels to be conducted are as under;

1. Level # 2

2. Level # 3

3. Level # 4

184

PAKISTAN AUDIT & ACCOUNTS ACADEMY, (Department of the Auditor General of Pakistan)

Central Government Offices Building, Gulberg-III, Lahore.

Phone No. 99263203, 99263200 Fax No. 99263201