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ASOSAI Journal of Government Audit
1999

The Asian Journal of Government Audit is published annually in English on behalf of the Asian Organisation of Supreme Audit Institutions (ASOSAI). The Journal is the official organ of ASOSAI and has the objectives of promoting sound and effective State audit systems and providing the ASOSAI members with a forum for sharing of experiences in different areas of State Audit.

The editors invite submission of conceptual, practical and educational articles and other material on State audit and related fields and special reports and news items. Materials should be sent to the editorial office care of Comptroller and Auditor General of India,
10 Bahadur Shah Zafar Marg,
New Delhi-110002.
Fax No:  91-11-323-5446
E-mail: cag@nda.vsnl.net.in

BOARD OF EDITORS
V.K. SHUNGLU
Comptroller & Auditor General of India
CELSO D. GANGAN
Chairman, Commission on Audit, Republic of Philippines.
S.M. SARBY
Auditor General, of Sri Lanka
EDITOR
A.N. CHATTERJI
(India)

  

MEMBERS OF THE GOVERNING BOARD OF ASOSAI
1. DR. SATRIO BUDIHARDJO JOEDONO
Chairman, Supreme Audit Board, Indonesia
2. SHURO HIKITA
President, Board of Audit, Japan, Secretary General
3. NONTAPHON NIMSOMBOON
Auditor General, Thailand
4. V.K. SHUNGLU
Comptroller & Auditor General of India
5. LI JINHUA
Auditor General People's Republic of China
6. SEUNG-HUN HAHN
Chairman, Board of Audit & Insepction, Republic of Korea
7. BARRAK  KHALED AL-MARZOUQ
President of the State Audit Bureau, Kuwait
8. DATO' HJ. MOHD. KHALIL BIN DATO HJ. MOHD. NOOR
Auditor General, Malaysia
9. TAWAFIK IBRAHIM TAWAFIK
State Minister and President General Auditing Bureau Saudi Arabia