A Practitioner's Guide to Performance Auditing

About the Author

  Muhammad Akram Khan

B.Com (Hons), M.Com, (Punjab), M.Sc (UK), Fellow Canadian Comprehensive Auditing Foundation (Canada)
Email: Muhammad Akram Khan

Muhammad Akram Khan, a pioneer in the effective use of Performance Auditing, is an Audit Professional with over 30 years experience.  He developed the Performance Auditing Methodology used by the Department of the Auditor General, Pakistan. For years he served as the Director General of Performance Auditing in the Department of the Auditor 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.

A Practitioner's Guide to Performance Auditing

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:

 Chapter One: What is Performance Auditing?

Historical Development

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

Chapter Two: Performance Auditing: The Three Es


Definition of Performance Auditing



Pre-requisites for Efficiency measurement

Relationship of efficiency and productivity

Productivity Measurement


Effectiveness Auditing

Performance Measures for Effectiveness

Sources of Effectiveness Measures

Relationship of Three Es

Chapter Three: Planning for Performance Audit


Need for Planning

Planning Stages

Overview Report

Selecting a Project for Audit

Preliminary Survey Report

Steps in Preliminary Survey Report

Annex: Sample Preliminary Survey Report

Chapter Four: Criteria in Performance Audit


Criteria in Financial Auditing

Criteria in Performance Auditing

Types of Criteria in Performance Auditing

General Criteria

Specific Criteria

Sources of Criteria

How to Determine Audit Criteria?

Elements of Audit Criteria

Some generally Applicable Audit Criteria

Some Problems

Concluding Remarks

Audit Criteria for Housing Construction Project: An Illustration

Chapter Five: Executing Performance Audit


Objectives of Audit Program

Scope of Audit Program

Developing Performance Audit Program

Step-by-Step Approach to Audit Program

Carrying out Performance Audit Program

Concluding remarks

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

Chapter Six: Reporting Results of Performance Audit


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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