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Audit internship report

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1. FIRMA. F. Ferguson & Co.(a member firm ofPricewaterhouseCoopersnetwork) is among the largest firms of professionalaccountantsinPakistan, operating in three metropolitan cities viz.Karachi,LahoreandIslamabad. The firm also has an office inKabul,Afghanistan. The firm operates under international membership of PricewaterhouseCoopers and is also known internationally as PricewaterhouseCoopers Pakistan (PwC Pakistan).Broadly, the firm offers professional services in the fields ofAccounting,AuditandAssurance,Taxation, Transaction Advisory, Risk Advisory Services, SPA and HR Consultancy. Internally, the firm is organized along two separate service lines- Assurance and Business Advisory Services (ABAS), Tax and Legal Services (TLS) which are equally split into 8 'sections'. Each service line has its own leader (partner)The firm currently employs nearly 1600 people: partners, senior managers, managers, assistant managers, and professional trainees. Firm's clientele includes leading groups/ companies of Financial and Non-Financial sectors.The head office of the firm is situated at State Life building no. 1-C, I.I. Chundrigar Road, Karachi, Pakistan.1.1. HISTORYThe Pakistan firm of A. F. Ferguson & Co., came into existence when the old firm of the same name was split into two independent entities. The origins of the firm, however, go back to 1893.Mr. A. F. Ferguson, aChartered AccountantofScotland, came toBombayin 1889 as chief accountant in the merchant firm of Ritchie Stewart & Co., [later to become Forbes Forbes Campbell & Co. (Private) Limited]. In 1893 he started to practice and was the first British Chartered Accountant to do so in this part of the world. Mr. P. G. Irvine, previously an assistant became a partner in 1898 and the name of the firm was changed to 'Ferguson & Irvine'. In 1902 owing to the ill-health of Mr. Irvine thispartnershipwas dissolved and the firm became 'A. F. Ferguson & Co.', with Messrs A. F. Ferguson and W. Turner Green as partners. The firm prospered in Bombay and in 1908 an office was opened in Karachi. Mr. A. F. Ferguson returned to theUnited Kingdomin 1912 and commenced practice inLondon.The Karachi office was opened on March 20, 1908. The office was in a small room, part of the Latham & CO's office on Bunder Road (now M. A. Jinnah Road), near theMereweather Tower.The firm operated in thePersian Gulfbetween 1910 and 1924 and for some years abranch officewas also maintained there. The Lahore office was opened in 1926 when the firm of Niessen Dignasse & Co., was acquired. Later, a small office was established inRawalpindi, which at that time was known as a sub-branch of the Lahore Office.In August 1947,PakistangainedindependencefromBritish Raj. The Pakistan firm was formed on November 1, 1952 by a deed, signed and stamped atKarachi,Sindh,Pakistan, and took over the practice previously carried on by theKarachiandLahorebranches of the Indian firm whosehead officewas in Bombay. There was a complete severance from the old Indian firm which continued to practice inIndiaunder the same name.The Rawalpindi branch was upgraded to an independent office in November 1952 and an office was also opened in Islamabad in late 1992. In 1993, the operations of the Rawalpindi office were transferred to the Islamabad office.In 2006, the firm opened a branch in Kabul, Afghanistan.1.2. SERVICES PROVIDEDA. F. FERGUSON & CO.offers a full suite of customized services to its clients. It provides six different types of services.Assurance: They provide innovative high-quality, and cost-effective services relating to organizations financial control, regulatory reporting, shareholder value, and technology needs. The services include: Financial statements audit IFRS reporting Regulatory compliance and reporting Sarbanes-Oxley compliance Corporate reporting improvement Financial accounting Independent controls & systems process assuranceInternal Audit: Maximizing the value and effectiveness of the internal audit function requires an understanding of an organization's objectives, risks, risk management priorities, regulatory environment, and the diverse needs of critical stakeholders including executive management, the board, audit committees, employees, and shareholders. Ultimately, these needs determine the risk profile of the organization and the strategic focus of the organization, resources and practices required of its internal audit department.Advisory: A.F Ferguson and Co. provides the following advisory services:Business Advisory Mergers and acquisitions Privatisation advice Financial due diligence Bid support and bid defense services Structuring services Valuations Independent opinions Global Capital Markets Group (GCMG) Corporate Advisory Services and Strategic SolutionsDevelopment Advisory Fund Management Financial Monitoring Pre-award Assessment Programme Assessment Monitoring and Evaluation Grants Advisory Services Organizational Capacity Assessment Value for Money AnalysisInformation Technology: The Firm provides these IT related services: Business Process Reengineering SOX reviews and controls in an automated environment ERP implementation services ERP project Management ERP appraisal consulting Post Implementation Reviews IT audits and reviews IT risk assessments Provide recommendations regarding IT governance, operations and organization Review of IT General ControlsTaxation: A. F. FERGUSON & CO.help enterprises in formulating effective strategies for optimizing taxes, implementing innovative tax planning and effectively managing compliance. Their Tax services include Direct Tax, Transfer pricing and Indirect Tax.Human Resource: Services related to Human Resources Advisory Organizational strategic services Measuring and implementing strategy-The Balanced Scorecard approach Develop and set organizational goals SWOT Analysis Organizational review and documentation organizational charts Change management- restructuring and reorganization Develop and manage HR planning policy and strategy HR system design and implementation HR benchmarking (comparison with standard best practices) HR scorecard and HR metrics (system to measure the efficiency and effectiveness of HR activities in producing employee behavior to achieve organizational goals) HR Audit HR policies and procedures manual Job analysis (Job descriptions / Job specifications) Competency modeling and framework Performance management system / Performance appraisal Job evaluation Succession planning Assessment and development centers Executive search and selection Talent search Skill match interviews Selection and retention strategies Training and development Training Need Analysis (TNA) Corporate training for manager and supervisors (technical and soft skills)1.3. MAJOR CLIENTS1.4. SPECIALIZATIONA.F Ferguson specializes in providing Audit based Assurance Services to organizations from various sectors of industry, including manufacturing, non-manufacturing and non-profit sector.

2. CLIENTS2.1. HISTORYPrior to OGDCLPrior to OGDCL's emergence, exploration activities in the country were carried out by Pakistan Petroleum Ltd. (PPL) and Pakistan Oilfields Ltd. (POL). In 1952, PPL discovered a giant gas field at Sui in Balochistan. This discovery generated immense interest in exploration and five major foreign oil companies entered into concession agreements with the Government.During the 1950s, these companies carried out extensive geological and geophysical surveys and drilled 47 exploratory wells. As a result, a few small gas fields were discovered. Despite these gas discoveries, exploration activity after having reached its peak in mid-1950s, declined in the late fifties. Private Companies whose main objective was to earn profit were not interested in developing the gas discoveries especially when infrastructure and demand for gas was non-existent. With exploration activity at its lowest ebb several foreign exploration contracting companies terminated their operation and either reduced or relinquished land holdings in 1961.Establishment of OGDCTo revive exploration in the energy sector the Government of Pakistan signed a long-term loan Agreement on 04 March 1961 with the USSR, whereby Pakistan received 27 million Rubles to finance equipment and services of Soviet experts for exploration. Pursuant to the Agreement, OGDC was created under an Ordinance dated 20th September 1961. The Corporation was charged with responsibility to undertake a well thought out and systematic exploratory programme and to plan and promote Pakistan's oil and gas prospects.As an instrument of policy in the oil and gas sector, the Corporation followed the Government instructions in matters of exploration and development. The day to day management was however, vested in a five-member Board of Directors appointed by the Government. In the initial stages the financial resources were arranged by the GOP as the OGDC lacked the ways and means to raise the risk capital. The first 10 to 15 years were devoted to development of manpower and building of infrastructure to undertake much larger exploration programmes.

Initial SuccessesA number of donor agencies such as the World Bank, Canadian International Development Agency (CIDA) and the Asian Development Bank provided the impetus through assistance for major development projects in the form of loans and grants. OGDC's concerted efforts were very successful as they resulted in a number of major oil and gas discoveries between 1968 and 1982. Toot oil field was discovered in 1968 which paved the way for further exploratory work in the North. During the period 1970-75, the Company reformed the strategy for updating its equipment base and undertook a very aggressive work programme. This resulted in discovery of a number of oil and gas fields in the eighties, thus giving the Company a measure of financial independence. These include the Thora, Sono, Lashari, Bobi, Tando Alam & Dhodak oil/condensate fields and Pirkoh, Uch, Loti, Nandpur and Panjpir gas fields which are commercial discoveries that testify to the professional capabilities of the Corporation.Transition to a self financing entityNoting the Company's success, due to major oil and gas discoveries in the eighties, the Government in July 1989, off-loaded the Company from the Federal Budget and allowed it to manage its activities with self generated funds.The financial year 1989-90, was OGDC's first year of self-financing. It was a great challenge for OGDC. The obvious initial target during the first year of self-financing was to generate sufficient resources to maintain the momentum of exploration and development at a pace envisaged in the Public Sector Development Programme (PSDP) as well as to meet its debt servicing obligations. OGDC not only generated enough internal funds to meet its debt obligations but also invested enough resources in exploration and development to increase the country's reserves and production.Conversion into Public Limited CompanyPrior to 23 October 1997, OGDCL was a statutory Corporation, and was known as OGDC (Oil & Gas Development Corporation). It was incorporated as a Public Limited Company w.e.f. 23 October 1997 and is now known as OGDCL (Oil & Gas Development Company Ltd).Initial Public OfferingGovernment of Pakistan disinvested part of its shareholding in the Company in 2003. Initially 2.5% of the equity with an additional green-shoe option upto 2.5% of equity was offered to the general public. The said Offer received an overwhelming response from the general public and was recorded as a landmark transaction in the history of Pakistans capital markets.

GDRIn December 2006, the Government of Pakistan divested a further 10% of its holding in the company. The Company is now listed on the London Stock Exchange since December 06, 2006.2.2. VISION AND MISSIONOGDCL VisionTo be a leading multinational Exploration and Production Company.OGDCL MissionTo become the leading provider of oil and gas to the country by increasing exploration and production both domestically and internationally, utilizing all options including strategic alliances.To continuously realign ourselves to meet the expectations of our stakeholders through best management practices, the use of latest technology, and innovation for sustainable growth, while being socially responsible.2.3. LINES OF BUSINESS; PRODUCTS & SERVICESOil and Gas Development Company Limited commonly known as OGDCL is a Pakistani multinational oil and gas company. It is involved in exploring, drilling, refining and selling oil and gas in Pakistan. It is the market leader in terms of reserves, production and acreage. The main functions of the Corporation are:a. To plan, organize and implement programs of exploration of development of oil and gas resources.b. To carry out geological, geophysical and other surveys for the exploration of oil and gas.c. To carry out drilling and other prospecting operations to prove and estimate the reserves of oil and gas.d. To produce, refine and sale oil and gase. To perform other functions as the Federal Government may from time to time assign to the Corporation.The product line of OGDCL includes:a. Crude Oil.b. Gas.c. LPG.d. Sulphur.e. Gasoline/High and Low Speed Diesel.f. Kerosene Oil.g. Naphtha.h. Solvent Oil.2.4. OWNERSHIP STRUCTUREThe Government of Pakistan holds 74% of shares in OGDCL and hence has a controlling interest in the company. The rest of the shares are held by private investors.

2.5. ORGANIZATIONAL STRUCTUREThe following are the Board of Directors of OGDCL:1. MR. ZAHID MUZAFFAR (CHAIRMAN BOARD)2. MR. ARSHAD MIRZA3. SAIF ULLAH CHATTHA4. MUHAMMAD YAVAR IRFAN KHAN5. MR. ISKANDER MUHAMMAD KHAN6. MR. HAMID FAROOQ7. SAYED SHAFQAT ALI SHAH8. MR. ZAFAR MASUD9. MUHAMMAD ALI TABBA10. MR. RAHMAT SALAM KHATTAK11. PRINCE AHMED OMAR AHMEDZAI12. MR. ZAHID MIR(MD/CEO/COO)The organization chart of OGDCL is shown below:

2.6. NEW PROJECTS

Soghri Development project06/22/2015The Soghri field is located in Jand District, Punjab Province. The scope of work for this project involves the relocation of Amine Plant (40 MMSCFD capacity) at Dakhni Plant . Soghri gas will be processed at Dakhni, this will enhance Dakhni Plant capacity from 40 MMscfd to 80 MMscfd . Plant shifting is in progress, Site selected and levelling in progress. Contract being finalized with PC for installation.Procurement of some additional items other than amine unit has been initiated.The projected product yield upon completion is 15 MMscfd per day of gas. The project is expected to be completed by December, 2015

Uch-II Development Project10/31/2014The Uch gas field is located about 67 kms south east of Dera Bugti in Balochistan province. It involves the installation of a gas gathering facility, a dehydration and hydrogen sulphide removal plant and a gas delivery station. To date we have drilled 36 wells. At present, 220 MMscfd of gas is being supplied to Uch Power (Private) Limited. To utilise the full potential of the field, we have been supplying gas at a rate of 130-135 MMscfd to Uch-II Power (Private) Limited since February 2014 under an interim arrangement. On completion of the Uch-II development project, we expect to increase this gas supply by 30 MMscfd to 160 MMscfd by Sep 2015.

Jhal Magsi Development Project08/05/2014The Jhal Magsi gas field is located in the Jhal Magsi District of Balochistan and is a joint venture between the Company (with 56% working interest ownership), GHPD (with 20% working interest ownership) and POL (with 24% working interest ownership). The Company is the operator.The project involves the installation of dehydration and amine plants, hot oil, a power generation system and gathering facilities for the two wells and allied utilities. On completion, the project is expected to produce 15 MMscfd of gas. The project is at present in the implementation phase, and completion is expected by July 2015.

Nashpa/ Mela Development Project08/04/2014Nashpa field is located in District Karak and Mela field is located in Kohat, and are a joint venture among OGDCL (65%), PPL (30%), GHPL (5%), with OGDCL serving as the operator. Development of both the projects is under implementation phase Consultant has been engaged for designing of the Nashpa/Mela facilities. As per development plan, a centralized LPG plant will be installed at Nashpa field and raw gas of Mela will also be transported to Nashpa for extraction of LPG.

To complete the Nashpa Development project, a tender on issued on EPCC basis has been issued for Design/ supply/ installation and commissioning of Gas Processing & LPG Recovery Plants, Sales Gas Compressors and Allied Facilities at Nashpa Field.

The Mela EPCC Contract shall soon be Re-Tender with revised profile.

The expected incremental Production upon the completion from Nashpa will be: Gas: 10 MMscfd @ 1150 BTU/SCF, LPG: 280 MTD, Condensate: 1120 bbls/day. Both the projects are expected to be completed by Dec, 2016.

Sinjhoro Development Project08/04/2014The Sinjhoro field is located in the Sanghar District, Sindh Province, and is a joint venture among OGDCL (62.5%), OPI (15%) and GHPL (22.5%), with OGDCL serving as the operator. The scope of work for this project involves the relocation of Ex-Dhodak Plant (i.e. dehydration and LPG Plant), feed/sales gas compressors at Sinjhoro, construction of gathering facilities, an amine plant. The projected product yield upon completion is 3000 bbls per day of oil, 25 MMscfd per day of gas and 120 M.ton per day of LPG. The project is to be completed in 2- phases.

1st Phase completed in November, 2012. Supply of Gas to SSGCL started on 4th Jan, 2013. Presently supplying Gas 16 MMSCFD & Condensate 1400 BPD.

2nd Phase: All equipment/ packages have been press advertised. Feed/Sale Gas Compressor, Cooling tower, Oily Water and Treatment Packages etc received at site and placed on respective foundation. Feed/Sales Gas Compressors, Cooling Tower installed and Phase-II construction/ installation work is in progress. The 2nd Phase of the project is expected to be completed by Jun, 2015.

KPD-TAY Integrated Development Project08/04/2014The KPD-TAY integrated development project is located adjacent to the existing Kunnar liquefied petroleum gas (LPG) plant in the Hyderabad District of the Sindh province. Phase-I of the project was completed in October 2011 and increased supply to 100 MMscfd of dehydrated gas and 1,000 bpd of condensate.

Under Phase-II of the KPD-TAY development project, we intend to install wellhead facilities, a gas gathering system, a CO2 removal unit, LPG extraction feed/sales gas compressors, power generation units and allied utilities. Upon completion of Phase-II, which is currently expected by Dec, 2015, the field is expected to produce an additional 125 MMscfd of gas, 4,100 bpd of oil and 410 Mtpd of LPG.2.8. ASSOCIATED CONCERNSMari Petroleum Company Limited (MPCL) is an associate of OGDCL, with an ownership of 20% in the company. MPCL is a public listed company with an authorized and paid up capital of Rs. 2,500 million and Rs. 367.5 million respectively. Equity share in MPCL is: Fauji Foundation 40%, Government of Pakistan 20%, Oil and Gas Development Company Limited 20% and the general public 20%.Mari Petroleum Company Limited (MPCL; formerly, Mari Gas Company Limited) is one of Pakistans largest E&P (petroleum exploration and production) companies, operating the countrys second largest gas reservoir at Mari Field, District Ghotki, Sindh. MPCL is primarily engaged in exploration, development and production of hydrocarbon potentials (natural gas, crude oil, condensate, and liquified petroleum gas).3. AUDIT METHODOLOGY AND THE ROLE OF ITThe PwC audit methodology relies on technology-based audit support tools. Currently, there are two major tools in use within the PwC assurance practice, these are MyClient and its successor Aura. Where the former is still in use for different kinds of assurance assignments, the latter is currently used for all financial audits. Following the process diagram below, the PwC audit methodology supported by Aura generally consists of 4 phases which will be described briefly here.

PlanningThe planning phase of a financial audit starts with the acceptation of the audit assignment, during this step the risks and reliability associated with the auditee are assessed. Once the audit assignment is accepted, the terms of engagement are determined and a team of auditors is mobilized. Next, the independence of the audit team is assessed and further required planning procedures are executed. Understanding the Business, Assess Risk and Determine Audit Strategy The second phase starts with the analysis of the auditee's organization resulting in the understanding of the business including its internal control. Subsequently, it includes the determination of the materiality and the assessment of the levels of inherent risks associated with the auditees organization. This is followed by the establishment of the audit strategy and identification and evaluation of the controls that mitigate the assessed risks and ends at the start of the audit plan execution.Respond to Risk and Gather EvidenceThe third phase starts with the determination of both the expected reliance on the auditee's internal controls and the planned substantive evidence followed by the approval of the audit plan. Once the audit plan is approved, the auditor continues with the execution of evidence gathering activities (EGAs) consisting of tests of controls, substantive analytical procedures and tests of detail. Depending on the level of controls reliance, the focus of the EGAs will be either on tests of controls or on substantive testing. The results of these EGA steps combined form the body of audit evidence on which the auditor's opinion will ultimately rely. As a final step in this phase, the risk assessment and audit plan are updated and other required procedures are performed.Finalize the AuditThe finalizing phase of a financial audit starts with the performance of the relevant audit completion procedures. This step is followed by referencing the financial statements and issuing the reports. The final steps of the PwC audit methodology comprise of debriefing the client, debriefing the audit team and assessing the audit performance, this concludes the PwC audit trail. Following this description of the PwC audit methodology, it can be concluded that the methodology is largely based on a top-down approach where inherent organizational risks are identified, mitigating controls are assessed and remaining risks are covered by the application of substantive procedures. This combination of methods results in an audit methodology based on several traditional audit approaches including the risk based approach, systems-based approach, and substantive procedures approach. The business understanding and risk assessment phase as well as the steps involving evidence gathering activities are expected to have the highest applicability of assisting technology.

5. INDIVIDUAL WORK PERFORMED5.1. AUDIT PLANMy Internship at A.F Ferguson and Co. Islamabad started in early June 2015 for a period of six weeks. For the first two weeks I was not assigned any client due to less audit work at the clients and many un-assigned audit trainees. At the start of the third week I was assigned at the Oil and Gas Development Company Limited (OGDCL), one of the biggest clients of the firm. According to the provisions of the Companies Ordinance 1984, companies are required to prepare separate financial statements for their Funds (including Pension Funds and Gratuity Funds etc.) and have them audited separately. Since A.F Ferguson was the auditor of OGDCL, it also audited the Staff Welfare Fund, Pension Fund and the other funds of OGDCL. I was assigned on the audit of the Staff Welfare Fund of OGDCL along with one supervisor. The Staff Welfare Fund was established in OGDCL to provide employees of the organization with interest-free loans for the purposes of medical treatment, marriages etc. According to the Staff Welfare Fund Rules, under which the fund operated, officers were given a loan of PKR 120,000/- whereas staff was given loans of PKR 100,000/-. As part of employees contribution to the Fund, for officers PKR 600/- was deducted and for staff PKR 500/- was deducted monthly. The Fund had a Chairman, General Secretary and a Treasurer. The Audit Plan of the Staff Welfare Fund was divided into several heads, some of which are stated below: Cash and Bank Investments Revenue Expenditures Compliance with SWF Rules5.2. STEPS PRFORMED INDIVIDUALLYAs part of this audit of the Staff Welfare Fund, I performed the following tasks:1) Preparing and Dispatching Confirmations2) Compliance with the SWF RulesPreparing and Dispatching ConfirmationsTo confirm the balances of the bank accounts and investments of the Fund with those shown on the Trial Balance and Draft Balance Sheet, official confirmation letters of the firm are sent to the banks and other institutions where OGDCL Staff Welfare Fund holds accounts or investments. Since the financial year of OGDCL ended on 30th June 2015, balances as of this date were confirmed. The Fund held a PLS Account at the United Bank Limited (UBL) and a Term Deposit Receipt (TDR) at Bank Alfalah. Hence, confirmations were dispatched to both these banks. Confirmations are drafted on the letter head of the firm and are signed by the senior manager of the relevant client. They are then sent along with a form that contains various fields for the confirmation of the account balance.Compliance with SWF RulesThe Staff Welfare Fund is operated according to the OGDCL SWF Rules. It lays down certain requirements for the disbursement of loans, refunds of loans and for employee contributions. For the disbursement of loans there are requirements of certain documents that need to be submitted. For compliance of these documents, a sample was selected from the records of loan disbursements of the entire year and then they were checked for compliance i.e. whether these documents were submitted. On the basis of the sample, a conclusion is reached on whether compliance of the documents has been done. On retirement, termination or resignation of an employee, the contribution made by him/her to the fund through monthly deductions from salary and the proportionate return earned on the contribution is reimbursed to the employee. For this refund, there are also certain documentation requirement. For example, salary slip of the recent month, clearance certificate etc. have to be kept in the records. All these are kept manually by OGDCL. Documents related to loan disbursements, employee contributions and refunds were checked for compliance, based on samples. This entire task was performed by me and based on the sample almost all relevant documents were kept in the records by OGDCL.6. OTHER SKILLS 6.1. Management SkillsDuring my stay at the clients office, I learnt that management skills are of primary importance to supervisors/job in-charges. In order to maintain required degree of quality in work and expected professionalism, supervisor/in-charge has to manage the audit team in an appropriate way. Also, I learnt that at times when one has to share same work with any fellow team member then one should manage the shared work with such proficiency that the member sharing the work is reasonably satisfied, in addition to self satisfaction regarding quality of work performed. 6.2. Interpersonal skillsDevelopment of interpersonal skills was one of the achievements of this audit internship. During my stay at the firm (when client was not yet assigned), I learnt how to address people of different designations. I had encounters with the junior and senior Managers. Through these encounters, I learnt how to request for the wants in an appropriate and professional way, retaining a certain level of respect, ensuring the fulfillment of the requested demand. During my stay at the clients office, I learnt an apt way to deal with the clients management personnel in order to ensure timely attainment of desired requisitions. Also, I learnt how to use interpersonal skills to maintain a certain level of comfort and easiness (retaining professionalism) with fellow team members. 6.3. Time management skillsDuring my stay at the clients office, I learnt that time management is one of the most essential expertise for successful completion of audit. Proper time management is very critical to meet the deadlines. At times, the work to be done apparently exceeds the time available. Time should be prudently managed and each task should be delegated reasonable amount of time. Meeting the deadline on timely basis is not only important for successful completion of audit but is also vital to develop a sense of reliability regarding work among the senior members of audit team.6.4. Presentation skillsPresentation skills count a lot when it comes to documentation of the work performed. Documentation of walkthrough performed, controls tested and Personnel file compliance in MS Excel and preparation of flowcharts of the system understanding obtained in MS Word (for internal use) helped me develop my presentation skills. Also, I learnt how to present my opinion or idea regarding any matter aptly in front of senior team members. 6.5. Organizational Behavior:Working at clients office and communicating the management personnel helped me understand the culture of the entity, which in turned helped me comprehend the organizational behavior of the clients personnel. Understanding the organizational behavior of client is important for external auditors because they have to constantly keep in touch with the clients staff.

Chairman
Board of Directors
Managing Director
Company Secretary
Chief Staff Officer
E.D (Admin)
GM(Admin)
Manager(Admin)
General Managers
E.D (Finance/Accounts)
E.D (Exploration)
E.D (Drilling)
E.D (Corporate Affair)
Chief(Admin)
Dy. Chief(Admin)
Sr. AdminOfficers
AdmnOfficers
AdmnSection
Managers
ChiefAccountOfficers
SeniorAccountOfficers
AccountOfficers
Finance/AccountSections
General Managers
ChiefEngineers
SeniorEngineers
JuniorEngineers
Managers
PrincipleEngineers
ExplorationStaff /Sections
General Managers
Managers
ChiefEngineers
Dy. Chiefs(Corporate)
SeniorEngineers
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DrillingStaff /Sections
General Managers
Managers
Chiefs(Corporate)
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