Strengthening transparency

Government auditors facilitate the accountability of governments to legislatures and citizens across the world. Aside from enhancing transparency of operations, auditors’ work provides an independent opinion on whether tax payers’ money is being used for its intended purposes and in compliance with applicable laws, rules and regulations. Government auditors are required to be independent to carry out their work professionally. The office of the Auditor-General of Pakistan (AGP) is established under Article 168 and, therefore, maintains absolute discretion in determining the extent and nature of audits. The constitution protects the tenure of this office and indicates the procedures for removing the AGP from this post. The officials of the AGP are subject to a Code of Ethics that requires them to work independently. While the constitution gives the AGP the kind of independence envisaged in the standards, the institutional arrangements for government auditing make it difficult, if not impossible, for the AGP to carry out its work effectively.