Page 3 - CMA Journal (Jul-Aug 2026)
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2    President's Message


               3    From the Desk of Chief Editor

                                                                         Volume : 35.4  l   Jul-Aug 2026

                                            Exclusive Interviews




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                    Mr. Hasnat Ahmed Qureshi             Mr. Nawed Tanwir Abbasi                 Mr. Faisal Sharif
                       Managing Director                       Chairman                      Director, South Asia Region
                   Public Procurement Regulatory    Oil Companies Advisory Council (OCAC)         GAC Group
                        Authority (PPRA)
              11   Corporate Leaders of ICMA                                        Article Section

                                                                                        Transparency in Pakistan’s State Owned
                               Focus Section                                       67   Enterprises: Strengthening Financial
                                                                                        Governance for Sustainable Performance
                                                                                        By: Imtiaz Bashir, FCMA
              12   The Future of Fraud Prevention   38  AI-Driven Procurement:     71  Ultimate Bene cial Ownership:
                                                      Managing Bias, Risk and
                                                                                       Pakistan’s Transparency Imperative
                   in Procurement
                                                                                       By: Muhammad Sarfraz Arshad, FCMA
                                                      Ethical Accountability
                   By: Mumtaz Hassan, FCMA
              16   Digital Procurement for Small and   42  By: Sumera Shahid, ACMA  73 By: Sohailuddin Alavi
                                                                                       A Case for Intrinsic Motivation
                                                      Anti-Fraud Technologies in Procurement:
                   Medium Enterprises (SMEs)
                   By: Tanveer Ul Qamar, FCMA         How Data and Automation Are Closing   Top Technology Trend
                                                      Longstanding Gaps
              19   Blockchain for Sustainable Higher   By: Muhammad Nawaz              Governing AI Before It Governs the Numbers:
                   Education: Degree Attestation and
                   Public Procurement in Pakistan  46  Technology Brings Pace Limiting   76 A Practical Agenda for Finance Leaders
                                                                                       By: Dr. Salman Ahmed Khatani
                   By: Dr. Muhammad Haroon Rasheed    Cost Overruns                 Sector Insights
              22   Beyond Automation: Rede ning   49  Blockchain and the Future of   79 Governance Sector of Pakistan
                                                      By: Syed Shamim Ahmed, FCMA
                   Supplier Selection Through AI
                                                                                       Public Procurement and Digital
                                                      Transparent Public Procurement
                   By: Muhammad Rizwan, FCMA
              26   AI-Powered Fraud Detection in Public   52  By: Muhammad Junaid Moeen  Economy Watch
                                                                                       By: ICMA Research and Publications Department
                                                      Smart Procurement for a Digital
                   Procurement: Transforming Audit and
                                                      Economy: Harnessing AI and
                   Tax Compliance in the Digital Economy
                   By: Mahwish Mahmood                Machine Learning                 Pakistan’s Re nery Reset: The $6 Billion
              29   Reimagining Procurement in Pakistan:   E-Procurement in Pakistan: Progress,   82 Test of Investment and Execution
                                                      By: Muhammad Musab Mirza
                                                                                       By: ICMA Research and Publications Department
                   Data Analytics, AI and Human-
                   Centred Decision-Making       56   Gaps and the Road Ahead      86  Economy News
                   By: Abbas Ali, ACMA                By: Adnan Mehmood Khan
              32   Digital Transformation on a   58   Ethical AI-Driven Procurement:   Regulatory Watch
                                                      Building Human Capital for Transparency
                   Budget: Leveraging Cloud and
                   AI for SME Procurement
                                                      By: Dr. Syed Faraz Ali
                   By: Syed Noman Ali Hussaini, ACMA  and Accountability in the Digital Economy  87 Regulatory News
              35   Digital Intelligence in Procurement:   62  Smart Procurement, Seamless Trade:   Special Feature
                                                      Building Pakistan’s Industrial Competitiveness
                   Strengthening Controls and Combating Fraud
                   By: Muhammad Saleem, ACMA          By: ICMA Research and Publications Department  88  ICMA Celebrates 75 Years of Excellence
                                     Invitation of Articles                         Books & Articles Review
                                                                                       Reviews of Selected Books
                                                                                   90 and Articles
                  Sep-Oct         From the Fiscal Burden to Economic Value:      DI DISCLAIMER:  The Chartered Management
                2026 Issue          The Future of State-Owned Enterprises        A Accountant is published bi-monthly.  Views or
                                                                                 opinions expressed by the authors of the articles
                                                                                 o
                                       Submission Deadline: 10th October 2026    p published in this Journal do not necessarily re ect
                                                                                 the views of the publisher and/or the Editor
                                                                                 theviewsofthepublisherand/ortheEditor..
                               /icmapak                    /icmapdotpk              /company/icmap
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