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 not have been possible.
We would like to place on record our appreciation of the assistance rendered to us by members of our respective staffs. Associate Professor Mr. D.J. Hardman M.Ec(Syd) B. Comm (Qld) AAVQ FCPA ACAA ACA ACIS ACIM, Head, Department of Financial Accounting and Auditing University of Technology, Sydney also rendered valuable advice and guidance in completing this research study and in reviewing the text for publication.
L.T. Kulasingham B.A. (Hons) Adel., FIIAM, JSM
Deputy Auditor General of
Malaysia
A.C. Tiwari
Deputy Comptroller and Auditor General of India