Specialized Training Program
Auditor General of Pakistan’s Visit at Pakistan Audit & Accounts Academy, Gulberg III, Lahore
The 10 months Specialized Training Program for the Probationary Officers of Pakistan Audit & Accounts Service is the most intensive and prestigious training course held at the Pakistan Audit & Accounts Academy, Lahore. It attracts the personal attention of the Auditor-General of Pakistan.
The objectives of the program are as under:
- To transform a generalist Probationary Officer into a professional who has adequate knowledge of the principles and techniques of modern finance, accounting and auditing practiced in the public and private sectors.
- To inculcate the ability to apply theoretical knowledge to real life situations.
- To impart knowledge, skills and a sense of professionalism, so that Probationary Officers are able to deliver their best.
- To groom the Probationary Officers in developing a confident and professional outlook.
A total of 10 subjects are taught during the 10-month long training. The program is divided into two phases.
Subjects
| Office Communication Skills | 100 Marks |
| Services & Financial Rules (S&FR) | 100 Marks |
| Financial Accounting | 100 Marks |
| Government Accounting-II | 75 Marks |
| Public Financial Management& Quantitative Techniques (FM&QT) | 150 Marks |
| Business Laws & Taxation | 100 Marks |
| Cost & Management Accounting | 100 Marks |
| Information Systems Audit (ISA) | 100 Marks |
| Government Accounting-I (NAM) | 75 Marks |
| Government Auditing (FAM) | 100 Marks |
Teaching Methodology
Activity (Online, Hybrid & on campus)
The course curriculum of the Specialized Training Program is covered by way of completion of credit hours through durable methodology which is also conditioned to attachments prescribed for the graded activities.
Extension Lectures
Eminent guest speakers are invited from public and private sectors to speak on topics of national and professional importance.
Field Attachment / Internship
Probationary Officers are divided into groups. Each group is attached for one (1) months in Field Audit and Accounts Offices. In the First fortnightly Phase of one (1) month, Probationary Officers are attached with Account Offices, while in Second Phase they complete their respective attachment with respective Field Audit Offices (FAOs). Each group has to submit a written report on weekly basis and make a presentation at the end of Field Attachment / Internship.
Work Shops
Work Shops on noting, drafting, letter and report writing, processing of bills etc. for Probationary Officers are part of their training.
Hands on Training
Hands on training in SAP (FI &HR) and Audit Command Language (ACL) is conducted for the Probationary Officers followed by the evaluation of their proficiency.
Individual Presentations
This activity focuses on improving the Public Speaking skills of Probationary Officers. For the sake of illustration catalogue of topics assigned to Probationary Officers of 47th STP is reproduced as follows:
| Sr. # | Individual Presentation Topics |
|---|---|
| 1 | Prospects of turnaround through promotion of Tourism in fragile states: Pakistan a case study |
| 2 | Safeguards against rights of lower riparian populations in water stressed Indus basin |
| 3 | How to arrest Brain drain from Pakistan and make the most of youth bulge? |
| 4 | Going green to save the planet- way forward for Pakistan in view of energy mix options |
| 5 | Women empowerment in Pakistan |
| 6 | Kashmir issue and article 370: Search for a viable solution to find light in a blind tunnel |
| 7 | Civil Services Reforms: Why dreams go sour |
| 8 | Methods to enhance Service Delivery vis-à-vis quality & efficiency; an appraisal of SOEs, Public Sector agencies and authorities |
| 9 | Unimproved ranking of Pakistan in HDI and missed opportunities for SDGs benchmarking |
| 10 | Women empowerment, hurdles and way forward in Pakistan |
| 11 | Auditing of Public Sector entities in power sector to cope with circular debt in Pakistan |
| 12 | CPEC a bane or a boon for Pakistan |
| 13 | SSNS and mitigation of adverse Covid-19 prospects on poverty eradication |
| 14 | Financial Action Task Force, issues faced by Pakistan and way forward |
| 15 | Roadmap for revamping training in Specialized Training Institutes |
| 16 | Clinical Audits & burden of Disease study to meet the challenges of water borne diseases |
| 17 | Roadmap for regional peace in South Asia |
| 18 | Fiscal responsibility regime in Pakistan |
| 19 | Efficacy of Social security Networks |
| 20 | Threatening air quality index of Karachi & Lahore without carbon footprints for Pakistan |
| 21 | Resurgence in accountability drive and perspectives of draconian laws |
| 22 | How to galvanize resilience against climate changes and natural disasters |
| 23 | Expanding tax to GDP ratio: Direct taxes collection faces a debacle |
| 24 | CPEC as an antidote of China containment |
Discipline
All Probationary Officers are required to be seated 5 minutes before the arrival of the teacher. Use of mobile phone is not allowed in class. All Probationary Officers must follow seating plan laid out for them and must not leave the lecture theatre during the session without permission. If a Probationary Officer requires to see a faculty member, he/she must do so either during tea time or after the last class. Dress code must be followed when attending classes, as below:
| WINTER: | For Men | Lounge Suit or Shalwar Kameez (plain) with Waist Coat and formal shoes with socks (Chappals are strictly prohibited) | |
| For Ladies | Decent and Appropriate Dress | ||
| SUMMER: | For Men | Pent Shirt with Tie or Shalwar Kameez with waist coat and formal shoes with socks (Chappals are strictly prohibited) | |
| For Ladies | Decent and Appropriate Dress |
Internal Evaluation
Specialized Training Program (STP) is quite intensive and is conducted under the vigilant and observant eyes of the Dean, Director Probationers and the Rector. Almost 100% attendance is mandatory unless authorized leave is granted. Special effort is made to assess the work and conduct of the Probationary Officers from various angles. Performance in academic subjects is just one part of the evaluation. Due importance is also given to the overall behavior of the Probationary Officers. While making an overall assessment, pen picture is drawn adverting to the following traits and credentials:
1. Is the probationer amenable to discipline?
2. Is he/she regular & punctual in attending classes and other activities planned by the PAAA?
3. What is his/her behavior with instructors, colleagues & with seniors?
4. Does he/she adhere to the prescribed dress code?
5. Does he show appropriate conduct during Examination and Country Study Tours?
STP Marks:
A total of 600 marks have been allocated for the internal evaluation during STP. The areas of training to be assessed are:
| Sr. # | Training Activity | Marks |
| 1. | Academics (Phase-I & II) | 400 |
| 2 | Attendance | 20 |
| 3 | Individual Presentations | 30 |
| 4 | SAP Training (HR &FI) | 50 |
| 5 | Audit Command Language (ACL) | 20 |
| 6 | Field Attachment | 30 |
| 7 | Behavior | 30 |
| 8 | Field visits/ Country Study Tours | 20 |
| Total Marks | 600 |
Awards
Best Probationer Award:
The Best Probationer is declared after the result of the Final Passing out Examination is announced. A Probationer who gets this title is the one who scores the highest marks, after summing up the internal evaluation marks with the FPOE marks. The performance of each Probationer reflected in the pen picture is based on the internal evaluation criteria. The best Probationer award is given to the Probationer of previous batch during Final Passing out Ceremony of the present batch.
Best Achievement Award:
It is given to the Probationary Officer who has done well in all eight (8) areas mentioned above.
1st Prize in Academics
It is given to the Probationer who stands first in order of merit in the combined results of Phase-I & Phase-II.
2nd Prize in Academics
It is given to the Probationer who stands second in order of merit in the combined results of Phase-I & Phase-II.
3rd Prize in Academics
It is given to the Probationer who stands third in order of merit in the combined results of Phase-I & Phase-II.
Other Awards:
1. Best Sportsman/ Sportswoman Award:
Galas are arranged by the Management Committee during the course of their training. The probationers who win the following events receive their prizes at the Final Passing Out Ceremony.
2. Best Dressed Probationer Award
3. Optimum Motivation level Award
4. Optimum Emotional intelligence Award
5. Optimum Optimism Award
6. Optimum Collaboration team building Award
7. Optimum Resilience Award
Final Passing Out Examination (FPOE)
At the End of the training, Final Passing Out Examination (FPOE) is held by FPSC on all tem subjects taught in the Academy.
Final Passing Out Examination (FPOE) Marks: Marks allocated to FPOE are 1000. There are ten (10) papers of FPOE. One (1) paper carry 150 marks, two (2) papers carry 75 marks and seven (7) papers carry 100 marks each. Pass percentage in all the papers is 45%.