A Practitioner's Guide to Corruption Auditing
The Role of Internal Auditors and
Government Auditors
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 <makram100@yahoo.com>
Muhammad
Akram Khan, a pioneer in the effective use of Performance Auditing, is
an Audit Professional with over 35 years of experience. Pleier
Corporation published his CD A
Practitioner’s Guide to Performance
Auditing in 2005. The Guide has been well received by the
profession.
Now he has distilled his life-long experience and produced A
Practitioner’s Guide to Corruption Auditing. This is the first ever
step-by-step full length guide on corruption auditing. Most of the
auditing literature discusses fraud auditing.
Email: Muhammad Akram Khan <makram100@yahoo.com>
Corruption auditing has not received the attention of the profession so far. Mr. Khan is the pioneer in developing this Guide for the first time.
The Guide takes the auditors step-by-step on their usual path of planning, executing and reporting of an audit and tells a way out for auditing against corruption where usual documentary evidence is not available. It is profusely illustrated with graphics and real-life case studies, emanating from the author’s vast experience.
Mr. Khan 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 is currently Chief Resident Auditor at the United Nations Mission in the Sudan (UNMIS).
During 2002-03, Mr. Khan consulted with the Government of Pakistan and developed a Strategy for Introducing Internal Audit in the Federal and Provincial Governments. He also wrote a state-of-the-art Government Internal Audit Manual for the Government of Pakistan. Besides, he drafted Internal Audit Law also for the Government of Pakistan.
Before joining the United Nations Office of Internal Oversight as Chief Resident Auditor in June 2003, 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. For over two years, 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 (Iran) in 1996 and Member of the said Board during 1995-97. He was Member of the Board of Auditors for the Organization of Islamic Countries, Jeddah during 1995-97.
Mr. Khan also served as Alternate Governor of the Islamic Development Bank Jeddah (Saudi Arabia) during 1999-2000.
Besides, he was a visiting professor on performance auditing in the International Islamic University Malaysia during 1992-93. 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, and Administrative Staff College for senior bureaucrats, both at Lahore, Pakistan.
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 during 1991-95, he trained hundreds of auditors in scores of professional courses, developed training material for various programs, and wrote a training manual for the department of the Auditor General of Pakistan.
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 during 1998-2000.
His contributions to the Internal Audit Profession include his extensive writing consisting of 20 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 degree from both the University of Aston in the United Kingdom (1970) and Master of Commerce degree (1967) and Bachelor of Commerce (Honours) (1966), both from Hailey College of Commerce, University of the Punjab, Lahore, Pakistan. He won several distinctions including four Gold Medals and two Silver Medals for his excellence as a student.
In A Practitioner’s Guide to Corruption Auditing Mr. Khan shares the vast amount of knowledge he has gained about this important subject in his 35 years of experience.
A
Practitioner's Guide to Corruption Auditing
This 164-page publication is designed specifically for Internal Audit Professionals and Government Audit Professionals who would like to improve their auditing effort in the area of Corruption Auditing but need a comprehensive approach as the "standard audit tools" simply are not effective. The Guide provides a framework for how internal auditors and government auditors can effectively audit corruption by diversifying the toolkit they use.
Click here to review the Preface of this publication.
This publication contains in one place the information audit practitioners are seeking about how to start addressing the growing concern about corruption auditing including the following:Chapter One: What is Corruption Auditing?
Corruption Auditing
and NOT Fraud
Auditing
General Lack of
Concern with Corruption
Auditing
Auditors’ Dilemma
Organizations Where Internal Auditors Have a Role
Scope
Type of Corruption the Auditors Can Deal With
Audience of the Guide
Enabling Environment for Audit against Corruption
Auditors’ Dilemma
Organizations Where Internal Auditors Have a Role
Scope
Type of Corruption the Auditors Can Deal With
Audience of the Guide
Enabling Environment for Audit against Corruption
Chapter Two: Global Concern
Recent
Upsurge in Anti-Corruption
Efforts
Causes of Corruption
Economic Impact of Corruption
Causes of Corruption
Economic Impact of Corruption
Chapter Three: Corruption and the Auditor
Defining
Corruption
Defining Governance, Accountability, Transparency and Integrity
INCOSAI Observations and Recommendations
Auditors’ Role With Respect to Corruption and Fraud
Corruption and Evidence
Corruption and Collusion
Corruption and Discretion
Role of Auditors in Corruption Investigation
Preparing the Auditors for Fight against Corruption
Defining Governance, Accountability, Transparency and Integrity
INCOSAI Observations and Recommendations
Auditors’ Role With Respect to Corruption and Fraud
Corruption and Evidence
Corruption and Collusion
Corruption and Discretion
Role of Auditors in Corruption Investigation
Preparing the Auditors for Fight against Corruption
Chapter
Four: Planning for Corruption
Auditing
Audit
ObjectiveCorruption Audit Planning Process
Knowing the Audit Entity
Developing Audit Criteria
Building Inventory of Corruption Opportunities
Applying
Corruption Opportunity Test
Defining Most Likely Areas of Corruption
Developing Audit Plan
Defining Most Likely Areas of Corruption
Developing Audit Plan
Chapter Five: Criteria for Corruption Auditing
Audit Criteria for
Procurement
Procurement of Goods and Services
Procurement of Short Term Consultancy Services
Procurement of Goods and Services
Procurement of Short Term Consultancy Services
Procurement
of Consultancy Services for
Regular Appointment
Procurement of Space on Lease
Audit Criteria for Good Governance
Audit Criteria for Public Performance Reporting
Audit Criteria for Human Resource Management
Code of Conduct
Recruitment
Promotion
Transfer
Foreign Training and Posting
Financial Disclosures
Salaries and Pensions
Protection of Whistleblowers, Witnesses and Experts
Procurement of Space on Lease
Audit Criteria for Good Governance
Audit Criteria for Public Performance Reporting
Audit Criteria for Human Resource Management
Code of Conduct
Recruitment
Promotion
Transfer
Foreign Training and Posting
Financial Disclosures
Salaries and Pensions
Protection of Whistleblowers, Witnesses and Experts
Chapter
Six: Building Inventory of
Corruption Opportunities
Indicators
of Corruption: General
Administration
Indicators of Corruption: Procurement
Indicators of Corruption: Capital Works
Indicators of Corruption: Human Resource Management
Indicators of Corruption: Privatization
Indicators of Corruption: Ministry of Finance
Indicators of Corruption: Government Audit Departments
Indicators of Corruption: Revenue Collecting Departments
Indicators of Corruption: Judiciary
Indicators of Corruption: Education
Indicators of Corruption: Procurement
Indicators of Corruption: Capital Works
Indicators of Corruption: Human Resource Management
Indicators of Corruption: Privatization
Indicators of Corruption: Ministry of Finance
Indicators of Corruption: Government Audit Departments
Indicators of Corruption: Revenue Collecting Departments
Indicators of Corruption: Judiciary
Indicators of Corruption: Education
Chapter Seven: Applying the Corruption Opportunity Test
Developing
the Corruption Opportunity
Test
Corruption Opportunity Test Exercise
Illustration: Applying COT to Procurement Function
Corruption Opportunity Test Exercise
Illustration: Applying COT to Procurement Function
Chapter Eight: Executing Corruption Audit
Audit
Program
Confirming the Understanding
Client or Public Surveys
Employee Surveys
Designing Client or Public Surveys
Some Tips for Executing Corruption Audit
Confirming the Understanding
Client or Public Surveys
Employee Surveys
Designing Client or Public Surveys
Some Tips for Executing Corruption Audit
Chapter Nine: Using performance audit as a Tool of Corruption Audit
Indicators
of Corruption Highlighted By
Performance Audit
Preventive Role of Performance Auditing
Limitations of the Performance Auditor
Preventive Role of Performance Auditing
Limitations of the Performance Auditor
Chapter Ten: Reporting Results of Corruption Audit
Possible
Recommendations
General Administration
Procurement
Capital Construction Works
Human Resource Management
Privatization
Ministry of Finance
Government Audit Departments
Income Tax, Customs, Land Revenue and Other Revenue Collecting Departments
Judiciary
Education
General Administration
Procurement
Capital Construction Works
Human Resource Management
Privatization
Ministry of Finance
Government Audit Departments
Income Tax, Customs, Land Revenue and Other Revenue Collecting Departments
Judiciary
Education
Chapter Eleven: Strengthening Supreme Audit Institutes
The Current State of SAIsProposed Action
Annex-I:
INCOSAI Recommendations on
Prevention and Detection of Fraud and Corruption
Annex-II:
Information to be Called from
Candidates at the Time of Recruitment
Annex-III:
Checklist for Verifying
Antecedents of Candidates for Employment
Bibliography
of 65 References used
in This Publication
Other
Resources
If you like the quality of this electronic publication on CD check http://www.pleier.com for additional information.
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