The 11 month long Specialised Training for the Probationers 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 programme are as under:
- To transform a generalist probationer into a professional who has adequate knowledge of the principles and techniques of modern finance, accounting and auditing prevalent both in the public and private sectors.
- To inculcate the ability to apply theory to real life situations..
- To impart knowledge, skills and a sense of professionalism so that probationers are able to deliver their best to the stakeholders.
- To groom the probationers in developing a confident and professional outlook.
A total of 9 subjects are taught during the 11 months period of training. The programme is divided into two phases.
The subjects taught in the first phase are
- Public Sector Financial Management
- Financial Accounting
- New Accounting Model
- Services & Financial Rules
- Quantitative Techniques
The subjects taught in the second phase are
- Financial Management
- Financial Audit Manual
- Business Law & Taxation
- Cost & Management Accounting
Class Room Activity
The course curriculum of the Specialised Training Programme is covered mainly through class room activity. Probationers are expected to study a particular topic assigned by the teacher and then it is discussed in the class.
Eminent guest speakers are invited from public and private sectors to speak on topics of national and professional importance.
Probationers are divided into smaller groups. Each group is assigned certain tasks to be completed in one Audit Office and one Accounts Office. The whole exercise spans over a period of two weeks. In the first week the probationers cover an Accounts Office while in the second week they cover an Audit Office. Each group has to submit a written report on the assigned tasks.
Two simulation exercises, one for each phase, on a relevant topic are to be conducted by the Probationary Officers.
Hands on Training
Hands on training in SAP and ACL is conducted for the Probationers.
The main objective of the Study Tour is to expose the probationers to the working in various organisations in the Federal and Provincial Governments and understand their working at the operational level and the issues faced by them.
Probationers are divided into smaller tutorial groups. Each group is attached with one Director for guidance and mentoring on various issues and aspects of training. The Tutorial Directors also assess participation level of each probationer in the training.
Individual Research Papers
Each Probationary Officer is required to write a 15 page research paper on the assigned topic.
Analysis Papers aim at adding value towards synthesising skills and sharpening abilities to analyse complex data.
All probationers are required to be seated 5 minutes before the arrival of the teacher. Probationers must wear name tags during the class hours. Mobile phones are not allowed in class. All probationers must follow the seating plan laid out for them. Probationer must not leave the class room during the session.
If a probationer requires to see a faculty member, he/she must do so either during tea time or after the last class has ended.
Dress code must be followed when attending classes, as given below:
Specialised Training Programme (STP) is quite intensive and is conducted under the vigilant and observant eyes of the Deans, the Directors and the Director General. 100% attendance is mandatory. Absence is not tolerated and disciplinary action is promptly taken. Probationers are required to be in class at least 5 minutes before the start of class. Special effort is made to assess the probationers 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, answers to the following questions are sought:
- Is the probationer amenable to discipline?
- Is he/she regular & punctual in attending classes and other activities planned by the PAAA?
- What is his/her behaviour with colleagues & with seniors?
- Does he/she adhere to the prescribed Dress Code?
- FPOE Marks: Marks allocated to FPOE are 1000. There are nine (9) papers of FPOE. Seven (7) papers carry 100 marks each where as two (2) papers carry 150 marks each. Pass percentage in all the papers is 45.
A total of 600 Marks have been allocated for the internal evaluation during STP. The areas of training to be assessed are:
- Academic Subjects
- Field Attachment
- Simulation Exercise
- Individual Research Paper
- Class Instructors’ Assessment (Home Assignments / Spot tests)
- Tutorial Discussion
- Case Study
- Analysis Paper
- Class Participation
- Country Study Tour
- Audit Command Language (ACL)
- System Application Product (SAP) Training
- International Standards of Supreme Audit Institutions (ISSAIs)
Best Achievement Award:
It is given to the probationer who has done well in all areas, academics participation, discipline etc. ‘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. It may be added that performance of each probationer reflected in the pen picture is based on the internal evaluation criteria.
1st Prize in Academics
is given to the Probationer who stands first in the combined results of Phase I & Phase II tests, marks obtained in class tests and SAP/ACL training.
2nd Prize in Academics
is given to the probationer who stands second after combining the results of Phase I & Phase II examinations, marks obtained in class tests and SAP/ACL training.
3rd Prize in Academics
is given to the probationer who stands third after combining the results of Phase I & Phase II tests, marks obtained in class tests and SAP/ACL training.
Best Performance in Management Committee Award
who gets the highest number of votes of the Probationers for organizing probationers’ functions actively.
are given to the probationers who win the following events:
- Table Tennis