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Introduction

The Asian Organisation of Supreme Audit Institutions (ASOSAI) is a regional grouping of government audit institutions comprising 23 countries. It was established in 1978 and is affiliated to the International Organisation of Supreme Audit Institutions (INTOSAI). It is run by a Governing Board of 7 members elected every 3 years at the Assembly.

The objectives of ASOSAI include the following:

  1. To promote understanding and co-operation among member institutions through exchange of ideas and experience in the field of Public Audit;
  2. To provide facilities for training and continuing education for government auditors with a view to improving the quality of their performance;
  3. To serve as a centre of information and as a regional link with organisations and institutions in other parts of the world in the field of Public Audit; and
  4. To promote closer collaboration and brotherhood among auditors in the service of the government of the respective member institutions and among regional groups.

The functions of ASOSAI are:

  1. To organise conferences and seminars for the exchange of publication of research papers and professional articles in auditing and related fields.
  2. To encourage and to promote research and to undertake publication of research papers and professional articles in auditing and related fields.

In keeping with its goals and objectives, ASOSAI has held four International Seminars and over 45 training courses since 1979. It also produces a Journal annually called the 'Asian Journal of Government Audit' which contains professional articles in auditing and related fields.

ASOSAI as has been clearly stated in the Tokyo Declaration of Guidelines on Public Accountability, has been concerned with the need for proper accounting, budgeting and disclosure; the need for proper mandates, systems, controls, checks and balances in the discharge of functions in planning, programming, implementation and delivery processes in addition to the traditional forms of audit, and the need for ensuring value for money in the management of public resources/in line with these concerns a team was appointed by an ASOSAI Governing Board which researched public enterprises in the Asian region and published its findings in 1989. Based on the success of this research program, the ASOSAI Governing Board undertook to carry out a second research project - this time on budgeting and accounting. This subject is considered important background material for training of auditors and also serves as source material for academics, legislators and government administrators. The Deputy Audi­tors General of Malaysia and India were commissioned to carry out this project.

Initial research work was conducted by the authors and a model chapter was prepared. Supreme Audit Institutions (SAI's) provided all the information required relating to their respective countries. All information received was documented and reported without comment and in no way is this publication intended to be critical of systems and practices in the individual countries.

It would not have been possible to complete this project without the understanding and co-opration of member SAI'S of ASOSAI who have been most helpful in providing information.