Course Designing

The Objective and Mandate

Main objective of the Course Design and Material Development Unit (CD&MDU) is to make Pakistan Audit & Accounts Academy a leading research and training institute in the Public Sector Financial Management, Accounting and Auditing through developing new Short Courses and updating the existing ones to enhance the capacity of all levels of management in Pakistan Audit Department.

The task of the CD&MDU regarding Course/material development and updating of modules revolves around the following four academic areas:
• Development of new short courses.
Development of reading material for Tutorial Discussions for Probationers.
Development of Simulation Exercises for Probationers.
Review and Revamping of the existing short courses.


The core activity of this unit is the designing of courses based on an adult learning methodology i.e. Experiential Learning Model. This learning model has been used by ASOSAI and IDI for the past 10 years for imparting training to the officials/auditors of all member countries. The courses designed on this learning model have been an effective way of imparting training to Audit and Accounts personnel.

The subject areas for designing of the new courses are identified through a process of involving all field and apex offices. In addition, new emerging areas in auditing are also considered by CD&MDU and any area which is identified by the Auditor General of Pakistan or any other senior member is also considered for conducting research and designing of the courses.

The process of course designing starts by:

• Conducting research on the topic from different sources.
Development of performance objectives, which are the benchmarks required to perform a certain function.
These performance objectives are then transformed into learning objectives of the course.
The next activity is designing of the course outline.
Designing of session wise detailed course materials, including participant’s notes, instructor’s guide, slides, case studies/exercises/solutions, handouts/appendices etc.
Determination of evaluation areas and design of pre-course and post-course evaluation forms for the course modules.

After the designing is complete, the course contents are reviewed by the Subject Experts for ensuring the relevance and quality of the course materials designed. The course materials are then tested in a workshop simulating the environment of an actual workshop and in addition to the contents; the training methods used are also tested. Once the course materials are finalized after incorporating all relevant changes, the course contents are distributed to training wings for running these courses.


The main achievements of the CD&MDU include the following:

A. Development of New Short courses:

1. One week Course on “Budgeting in Pakistan: A Study of Medium Term Budgetary Framework”
2. Two week course on “Environment Audit”.
3. One week course on “Fraud & Corruption in Auditing”.
4. One week Course on “Audit of Subsidies”.
5. One week Course on “Project/ Program Audit”.
6. A research paper on “The role of public sector training institutions in enhancing the capacity of public servants” read in NSPP-Seminar in May 2010.
7. Three days course on “Auditing the Public Private Partnership”
8. Works Audit
9. Orientation Course for NMC, SMC and MCMC nominees.
10. Comprehensive course on basic auditing concepts for Afghanistan Audit Department

B. Probationer Guides for the Tutorial discussion:

Weekly Tutorial discussion is a graded academic activity for the Specialized Training Programme. In order to generate quality discussion among the probationers on a topic, which is always related to accounting or auditing, comprehensive reading material called Probationer’s Guide is prepared and handed over to the probationers well before tutorial schedule. Some of the topics include:
1. Office Filing system
2. Public Procurement Rules.
3. Preparation of Vouchers, Payment procedures and Cash Book
4. Research Methodology for Individual Research Papers
5. ISSAIs Level-1
6. ISSAIs Level-2
7. ISSAIs Level-3
8. ISSAIs. Level -4.
9. Financial Reporting Under the Cash Basis of Accounting (IPSAS)

C. Write-up for the Simulation Exercise

Write-up for the first Simulation Exercise on the topic “State of education in Pakistan” for three Research and Analysis Groups and a Syndicate was prepared. The exercise was held during October, 2012. More Simulation Exercises are in the process of being designed.

D. Re-vamping of Short Courses:

The Short courses are reviewed and re-vamped in accordance with a laid down schedule. The amendments in the contents of the courses are finalized in a faculty meeting after thorough discussion. Following six Short Courses have been reviewed and updated:
1. Medium Term Budgetary Framework
2. Report Writing Skills
3. SAP R/3 (FI- Transactional Data)
4. MS Office 2007
5. SAP R/3 (HR-GPF & Pension)
6. Environment Auditing