A Practitioner's Guide to Performance Auditing
Muhammad Akram Khan
Muhammad Akram Khan, a pioneer in the
of Performance Auditing, is an
Audit Professional with over 30 years experience.
developed the Performance Auditing Methodology used by the
of the Auditor General, Pakistan. For years he served as
General of Performance Auditing in the Department of the
General of Pakistan.
Mr. Khan also authored A Practitioner's Guide to Corruption Auditing a unique guide for Internal Audit and Government Professionals published by Pleier Corporation.
Mr. Khan is currently Chief Resident Auditor, United Nations Mission in Sudan (UNMIS), Khartoum, Sudan.
Mr. Khan consulted with the Government of Pakistan and developed a Strategy for Introducing Internal Audit in the Federal and Provincial governments. He wrote a state-of-the-art Government Internal Audit Manual. He drafted Internal Audit Law for the Government of Pakistan.
Before joining the United Nations Office of Internal Oversight as Chief Resident Auditor, he was Deputy Auditor General of Pakistan. He has a diversified experience of working in the public sector at a senior level. He worked as Additional Secretary in the Ministry of Finance, Government of Pakistan. He served at the apex level as Member Finance in the Pakistan Telecommunication Authority, a regulatory body for the telecom sector.
In the Department of the Auditor General of Pakistan, where he spent about three decades, he held various positions from Assistant Director of Audit to Deputy Auditor General.
His international experience includes work as Chairman Board of Auditors, Economic Cooperation Organization Tehran and a Member of the said Board for years. He was member of the Board of Auditors for the Organization of Islamic Countries, Jeddah.
Additionally, he was a visiting professor on Performance Auditing in the International Islamic University Malaysia. He has a been regular speaker on Performance Auditing for training programs of senior executives and middle managers in the National Institutes of Public Administration, Lahore and Pakistan Administrative Staff College.
His previous experience includes the delivery of numerous training courses and workshops for auditors in Pakistan, Saudi Arabia, Malaysia and China. Responsible for training auditors of all levels in the Department of the Auditor General of Pakistan, he trained hundreds of auditors in scores of professional courses, developed training material for various programs, and wrote a training manual for the department.
Mr. Khan has audited various departments and ministries of the Government of Pakistan including Post Office, Railway, Telephone, Public Works, Public Enterprises, and Foreign Missions.
Mr. Khan is well known internationally for representing Pakistan at over 44 international conferences. He represented Pakistan at UNCTAD’s Intergovernmental Group of Experts on International Standards of Accounting and Reporting (ISAR) at Geneva.
His contributions to the Internal Audit Profession include his extensive writing consisting of 18 books / booklets and 44 research papers – click the current vitae link below for a partial listing.
He is Fellow of the Canadian Comprehensive Auditing Foundation, Ottawa, Canada, Sponsoring Governor of the Association of Accounting Technicians (Pakistan Institute of Public Finance and Accounting), and Member of the Institute of Internal Auditors, Florida, USA.
Mr. Khan has Master of Science degrees from both the University of Aston in the United Kingdom and Master of Commerce degree from the Punjab University and Bachelor of Commerce (Honours). He won several distinctions including four Gold Medals and two Silver Medals for his excellence as a student.
In “A Practitioner’s Guide to Performance Auditing” Mr. Khan shares the vast amount of knowledge he has gained about Performance Auditing in his 30 years of experience.Click here for complete current vitae.
This 138-page publication is designed specifically for Internal Audit Professionals and Government Audit Professionals who would like to improve their auditing effort employing Performance Auditing.
This publication includes information about the following:
The Terminology Jungle
Definition of Performance Auditing
Objectives of Performance Auditing
Performance Auditing Approach
Effectiveness of Performance Auditing
Management Can Influence Outcome of Performance Audit
Performance auditing: What It Is and What It Is Not
Enabling Environment for Performance Auditing
Institutional Impediments to Performance Auditing
Performance Auditing: Some Misgivings
Definition of Performance Auditing
Pre-requisites for Efficiency measurement
Relationship of efficiency and productivity
Performance Measures for Effectiveness
Sources of Effectiveness Measures
Relationship of Three Es
Need for Planning
Selecting a Project for Audit
Preliminary Survey Report
Steps in Preliminary Survey Report
Annex: Sample Preliminary Survey Report
Criteria in Financial Auditing
Criteria in Performance Auditing
Types of Criteria in Performance Auditing
Sources of Criteria
How to Determine Audit Criteria?
Elements of Audit Criteria
Some generally Applicable Audit Criteria
Audit Criteria for Housing Construction Project: An Illustration
Objectives of Audit Program
Scope of Audit Program
Developing Performance Audit Program
Step-by-Step Approach to Audit Program
Carrying out Performance Audit Program
Annex 1: A Note on Performance audit Work Papers
Annex 2: Audit Program for the Performance Audit of Construction of Warehouse: A Case Study
Annex 3: Evidence in Performance Auditing
Conditions for an Effective Performance Audit Report
Style of the Performance Audit Report
Structure of Audit Findings
Use of graphics
Format of Performance Audit Report
Issues in Performance Audit Reporting
Dissemination of the Report
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