The authors express their personal appreciation of the valuable assistance given them in their research by the heads of Supreme Audit Institutions who are constituent members of ASOSAI. Without their co-operation the extensive work involved in compiling background information and preparing the text for publication would have been well nigh impossible.
We would also like to place on record our appreciation of the assistance rendered to each of us by members of our respective staffs. Mr D.J. Hardman M.Ec (Syd), B.Com (Qld) AAUQ, FASA, CPA, Associate Professor, School of Accounting, University of Technology, Sydney also rendered valuable advice and guidance in bringing this research study to completion and in reviewing the text for publication.
D.J. Hill AM B.Comm (Melb) FASA CPA
Deputy Auditor-General of Australia
C.P. Mittal MA (Delhi) IAAS
Deputy Comptroller and Auditor-General of India
L.T. Kulasingham BA (Hons) (Adel.), JSM
Deputy Auditor-General of Malaysia