In order to make the results of the Performance Audit acceptable some recommendations can be given;
- The experience shows that the government departments and agencies care little to learn from the lessons of the Performance audit everywhere. Audit reports keep on piling. Even the instructions of the Public Accounts Committees seem to carry little influence. It is recommended that there should be some institutional mechanism to provide feedback on the results of the Performance audit in the planning process.
- All the departments should set up small sections to compile ‘lessons learnt’ and to ensure that these are not forgotten at the time of future planning.
- Auditors should issue different reports, guidelines for the auditees when a formal audit exercise is not in vogue. It will help as a confidence-building measure and an auditor will be considered as a helping hand rather than an unwanted intruder.
- Seminars should be held that may promote and publicize the results of any past audits. This will help play an effective role in making feedback useful.
- International best practices both from the viewpoint of audit and auditee may be shared with all the stakeholders.
- Public Accounts Committees both at the federal and provincial level should be more effective and active and work as a guide to the legislators for future budget making and financial integrity.
- Department of Auditor General of Pakistan should be proactive in its approach towards Performance Audit and it should be spare more funds and personnel to make it a permanent feature.
- Last but not least is the establishment of a comprehensive system of rewards and incentives must be introduced.
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