INTERNAL AUDIT DIVISION

Presented by:
MUDASSAR ASLAM
ASSISTANT AUDIT OFFICER
 AUDIT DIVISION
• Chief Internal Auditor
• Manager Audit
• Dy. Manager Audit
• Audit Officer
• Assistant Audit Officer
• Audit Assistant
• Stock Verifier
• Junior Clerk
 CHIEF INTERNAL AUDITOR
• Mr. Azhar Saleem
• Current Charge Basis
• Before him
• Mr. Waseem Ishaq Khokhar
• Since Last 4 year
 MANAGER AUDIT
• Mr. Muhammad Akram
• There is only one seat
 DY. MANAGER AUDIT
• There are four Dy. Manager
• Mr. Gohar Ali
• Mr. Moeen Anwar
• Mr. Habibullah Somooro
• Mr. Mujeeb Ur Rehman
 CIA
HIRARCHY OF INTERNAL AUDIT
Dy.
Manager Dy. Manager
Manager
Audit Audit Cell
Audit Admin

Dy. Manager Dy. Manager

Audit Audit Follow- Audit Officer Audit Officer
Review up
 AUDIT CELL
• CIA
• Dy. Manager Audit
• Audit Officer
• Assistant Audit Officer
• Audit Assistant
• Junior Clerk
 IMPOTANT TERMANOLOGIES
• PAC is Public Accounts Committee
• DAC is Departmental Accounts Committee
• PAO is Principal Accounts Officer
 WHAT IS PAC
• Public Account Committee is chaired by the leader of
opposition
• PAO of PAC meeting should be the seceretry of Power
Division for NTDC
• NTDC Management has to brief the PAO before meeting
and also answersable before the honerable members of
PAC meeting during the meeting
• DG Audit Power is also present in the PAC
 WHAT IS DAC
• Departmental Account Committee is chaired by seceretry
Power Division
• PAO of DAC meeting should be the MD NTDC
• NTDC Management has to brief the PAO before meeting
and also answersable before the honerable members of
DAC meeting during the meeting
• DG Audit Power is also present in DAC
 TYPES OF REPORTS
• Annual Audit Report
• Special Audit Report
 TYPES OF PARAS
• IR Para
• Advance Para
• Proposed Draft Para
• MFDAC Para
• Draft Para
 I R PARA
• The Para which is form at formation level and become the
part of inspection report is called IR Para
• It can be settled and verified at fortmation level
 ADVANCE PARA
• The IR Para which is not got settled at the time of
discussion of inspaction report.
• IR Para is converted in to advance para
• These paras are also settled and verified at formation
level
 PROPOSED DRAFT PARA
The advance paras of significant nature which are
discussed in the first DAC are Proposed Draft Paras
 MFDAC PARAS
• After the first DAC meeting, the under discussion paras of
less significane are withheld for MFDAC meeting these
paras are known as MFDAC Paras.
• MFDAC stands for Memorandum for Departmental
Accounts Committee.
• The above described Paras are not discussed in PAC
meeting
• These Paras are verifed by DG Audit but settled in DAC
 DRAFT PARAS
• After the first DAC meeting, the under discussion paras of
significant nature are converted into Draft Paras.
• The above described Paras are discussed in DAC as well
as PAC meeting
• These Paras are verifed by DG Audit but settled in PAC
after recommendtion of DAC
 PROCESS OF MAKING IR TO DP
ADVANCE PROPOSED
IR PARA MFDAC DRAFT PARA
PARA DRAFT PARA
 JOB DESCRIPTION
• Liaison with PPMC
• Liaison with D.G Audit Power Division
• Liaison with Ministry of Power Division
 JOB DESCRIPTION
• Conveying Pre-PAC meetings and PAC meetings
• Conveying Pre-DAC meeting and DAC meetings
• Taking the updated replies of DPs from different formation
• Prepairing Working Papers for DAC and PAC meetings
 JOB DESCRIPTION
• Co-ordinate with D.G Audit Power during conducting
Annual Audit as well as Special Audit
1. For production of record
2. For Facilitate the Audit Team
• Issuance of Authority Letter after examination of the reply,
if satisfactory, for the verification of record.
• Follow-up for updated status of out standing Paras
 DETAILS
• NTDC have almost 1700 Paras since 2004-05 to uptill
now
• MFDAC are almost 500 Paras
• Draft Paras are almost 1200 Paras
 WHY THERE ARE TOO MUCH PARAS
• As time is passing, NTDC is expending
• The formation are increasing day by day
• NTDC is working on mega projects for last ten years
• The projects are now either completed or near to
complete
• The D.G Audit Power is doing Audit with latest
mechanasim
 LATEST AUDIT MECHANASIM
• Conducting Annual Audit
• Conducting Thematic Audit
• Conducting Performance Audit
• Conducting Special Audit
• Coducting Merit Order Audit
• Conducting Foreign Aided Projects Audit
 THANK YOU
THE END
ANY QUESTION
PLEASE