GCA Conducts First Peer Review Mission for the Office of the Auditor General of Pakistan

The General Court of Audit (GCA) has conducted its first-ever peer review mission for the Office of the Auditor General of the Islamic Republic of Pakistan. This initiative was carried out under the memorandum of understanding between the two parties and within the framework of strengthening cooperation and exchanging expertise among supreme financial and accounting audit institutions. The goal is to enhance transparency and accountability in the public sector while improving the efficiency and effectiveness of auditing operations in line with international best practices and standards.

A specialized audit team from GCA visited the headquarters of the Office of the Auditor General of Pakistan and several of its branches to assess the organization’s compliance with international standards set by the International Organization of Supreme Audit Institutions (INTOSAI), following the peer review guidelines (GUID 1900). The scope of work included evaluating key aspects such as institutional independence, audit methodology, follow-up mechanisms, internal controls, governance, and the quality assurance framework. This was achieved through an extensive review of relevant documents, legislation, rules, regulations, manuals, and instructions.

The review process also involved initial meetings to examine the operational and financial aspects of the organization, followed by an evaluation of auditing mechanisms through sample reviews and preliminary findings. These initial results were discussed with officials from the Office of the Auditor General of Pakistan, leading to a final meeting where the assessment findings and recommendations were presented. These recommendations aim to enhance and develop the performance of the Office of the Auditor General of Pakistan.