The idea of publishing a journal was first mooted in 1979 in New Delhi during
the deliberations in the First Assembly of ASOSAI. Quite rightly, the decision
to go ahead was deferred until the newly born organisation could stand on its
feet and be able to sustain the effort, bearing in mind that the journal would
require financial aid and materials for publication. However, in the short time
span of 3 years, the fledgling organisation has shown early maturity and the
Second Assembly held in Seoul, Korea in 1982 approved the publication of the
journal and the Editorial Board was appointed accordingly.
There is generally a paucity of publications on government accounting and auditing compared with the corporate sector. As with the INTOSAI Journal, we hope that the ASOSAI Journal will also make a positive contribution in the field of accounting and auditing not only in Asia but also internationally. Many member countries in the region have developed auditing expertise and technology and this vast experience should be shared with other member countries who are in the process of developing their own capacities and capabilities. The journal will help disseminate such experiences, ideas, expertise and developments in the field of government accounting and auditing.
The journal will also keep ASOSAI members informed of the activities of the Organisation between Assemblies and keep them abreast with proposed training programmes and seminars. The success of the journal will depend very much on the support and co-operation of member countries. It was decided that the journal would be brought out annually in the first instance and be issued free to members. A steady flow of material for publication will ensure a prompt and perhaps more frequent issue.
Three years is not a long time in the history of an organisation. It is, therefore, commendable that ASOSAI has taken this step to supplement the other programmes on which it has embarked since inception in 1979. I must take this opportunity of congratulating the Editorial Board for its efforts in making this journal a reality. I have no doubt that the journal will aim to maintain a high standard of quality and professionalism. I, therefore, welcome the first issue with the fervent hope that it will be the forerunner of regular issues in the years ahead.
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TAN SRI AHMAD NOORDIN
Secretary General ASOSAI.