SUMMARY

1. TOTAL POPULATION OF REPORT TO VERIFY: 70

2. SAMPLE SIZE: 100%

3. ERROR FOUND IN REPORTS: 18

4. ERROR RATE: 26%

COMMON OBSERVATION:

1. Table and its contents are not provided in observation details, as it is available in Audit Reports

2. Executive Summaries are not available where applicable, as it is available in Audit Reports

3. Observations are not available where applicable, as it is available in Audit Reports

4. Recommendations are not avaialble where applicable, as it is available in Audit Reports

5. Management Comments are not available where applicable, as it is available in Audit Reports

6. Conclusion of observations were provided in Note by internal box

7. Note by internal audit were not provided where applicable, as it is available in Audit Reports

8. Issue date of report were also found missing in a report 995

Audit Reports

udit Reports
 Report
S.# Year # Report Name

NON-OPERATOR’S AUDIT OFFSHORE BLOCKS INDUS N AND C

1 2015-16 983 EXPENDITURES FOR THE TWO YEARS 2012 AND 2013

NON-OPERATOR’S AUDIT SUKHPUR PETROLEUM CONCESSION

(BLOCK NO. 2568-20) EXPENDITURES FOR THE TWO YEARS 2012
2 2015-16 984 AND 2013

NON-OPERATOR’S AUDIT OF BLOCK 2468-9 (JHERRUCK

3 2015-16 980 PETROLEUM CONCESSION) FOR THE TWO YEARS 2012 AND 2013

FINAL INTERNAL AUDIT REPORT REVIEW OF KANDHKOT CASH /

BANK RECEIPTS PAYMENTS AND FUNDS MANAGEMENT AUDIT
4 2015-16 1053 TRANSACTION TESTING
AUDIT OF OFFICERS CLUB SUI ACCOUNTS FOR THE YEAR ENDED
5 2015-16 1067 31 MARCH 2016 SPECIAL ASSIGNMENT
825
Non Operators’ Audit of Block 3370-3 (TAL) For the Year Ended
950 6 2014-15 825 December 31, 2008

Agreed upon procedures to perform non-operator audit of the

958 7 2014-15 898 Sukhpur Concession for the years 2010 and 2011
GENERAL REVIEW OF MEDICAL FACILITIES AT KANDHKOT AND
959 8 2014-15 915 MAZARANI GAS FIELDS TRANSACTION TESTING
Third Non-Operator’s Audit of Block 3070-13 (Baska) for the year
960 9 2014-15 950 2012

GENERAL REVIEW OF ACTIVITIES CARRIED OUT BY FUND SECTION

(PROVIDENT, GRATUITY AND PENSION FUNDS) INCLUDING
961 10 2014-15 987 PLACEMENT OF FUNDS FUNCTIONAL REVIEW
 REVIEW OF MAJOR CONSTRUCTION PROJECTS CARRIED OUT /
SUPERVISED BY DESIGN AND CONSTRUCTION DEPARTMENT
970 11 2014-15 995 DURING THE LAST TWO YEARS
REVIEW OF SUI CASH / BANK RECEIPTS, PAYMENTS AND BANK
RECONCILIATIONS (APRIL-SEPTEMBER 2014) TRANSACTION
971 12 2014-15 962 TESTING

FINAL INTERNAL AUDIT REPORT REVIEW OF HEAD OFFICE CASH /

BANK RECEIPTS, PAYMENTS, BANK RECONCILIATIONS AND FUNDS
13 2014-15 964 MANAGEMENT TRANSACTION TESTING
REVIEW OF MAZARANI CASH / BANK RECEIPTS, PAYMENTS AND
14 2014-15 967 FUNDS MANAGEMENT TRANSACTION TESTING
REVIEW OF ADHI CASH / BANK RECEIPTS, PAYMENTS AND FUNDS
15 2014-15 968 MANAGEMENT TRANSACTION TESTING

PHYSICAL VERIFICATION OF FIXED ASSETS AND STORES STOCK AT

ADHI FIELD AND REVIEW OF CORRESPONDING FINANCIAL
16 2014-15 969 RECORDS TRANSACTION TESTING

REVIEW OF LEAVES, PRIVILEGE LEAVE, LEAVE ENCASHMENT AND

17 2014-15 1007 CASUAL LEAVE OF NON-MPT STAFF TRANSACTION TESTING

AUDIT OF OFFICERS CLUB SUI ACCOUNTS FOR THE YEAR ENDED

18 2014-15 1010 31 MARCH 2014 SPECIAL ASSIGNMENT
 Audit System

Obs
Status
Objective Scope Executive Summary Recomm # Obs # Recomm # (PASS/
(PASS/ FAIL) (PASS/ FAIL) (PASS/ FAIL) Obs # Ref Ref Ref Ref FAIL)

Pass Pass Pass 7 1.1 1.1.1 Pass

Fail Pass Pass 7 1.1 1.1.1 Fail

Pass Pass Pass 7 1.1 1.1.1 Fail

Pass Fail Fail Pass

Pass Pass Fail Pass

Pass Fail Pass Pass

Pass Pass Pass 6.3 Fail

Pass Pass Pass 3.1.4 5, 6 & 7 1.4 1.4.2 Pass

Pass Pass Pass MF,2 MF, 4 PF,1 2.1.1 , 4.1.1, & 6.1.1Pass

Pass Pass Pass 2.3.1 1.1.1 Fail

Pass Pass Pass Pass

Pass Fail Pass Pass

Pass Fail Pass 8.11 17 11.1 11.1.1 Pass

Pass Fail Pass Pass

Pass Fail Pass Pass

Pass Fail Pass Pass

Pass Fail Pass Pass

Pass Pass Pass Fail

 Recomm
Status
(PASS/FAIL
) Remarks

Recommendation is N.A in eAudit reports

and one monetary finding in report but
Fail eAudit show 2 recommendation. Duplicate
agreed
Recommendation will be Remove

Objective
: As per
our
understa
ning,
correct
Objective
Observation is incomplete and was taken
Fail recommendation Recommendation:
is N.A in eAudit reports.
There Partialy
is no proper
Agreed
Observation:
Recommendation
Agreed
is available,
will updatePlease adivce if conclusion c

Auditor Comments Box in wrong entry

Conclusion. Social Welfare Exp and many
headings in N.A recommendation in eAudit
Pass report. Recommendation: There is no proper
Auditor's
WillRecommendation
copy
agreed
Response:
last para of
Please
is
theavailable,
observation
Advice Please
if Conclusion
adivce can
if conclusion
be taken as
canRecomme
be taken

In Executive Summary page header was

repeated. Scope in N.A in report but in
eAudit scope inserted copy from report
Pass priliminary. Executive
agreed
Summary
Scope: Priliminary
header willpara
be remove
will be removed

Pass Excecutive Summary not insertedWill

in eAudit
use Management
agreed Summary as Excecutive Summary

Pass Only headings of Scope inserted in eAudit. agreed

Scope will be add

Conclusion is inserted instead

recommendation and some
recommendation is N.A in eAudit. One
Fail Observation (6.3) not inserted in eAudit.

Fail Wrong recommendation inserted.

Fail Recommendation:
Recommendation
There
notisinserted.
no proper Recommendation
Not Agreed
is available, Please adivce if conclusion can be taken as recom

Pass Observation incomplete.

Pass Wrong Report Date inserted.

Pass Scope is not available in report.

Management Comment inserted in

Recommendation and note by internal audit
Fail inserted in management comment.

Pass Scope is not available in report.

Pass Scope is not available in report.

Pass Scope is not available in report.

Pass Scope is not available in report.

Observation incomplete and

Fail recommendation is N.A in eAudit report.
Please adivce if conclusion can be taken as recommendation

on can be taken as Recommendation

usion can be taken as recommendation