1984 issue of the Journal contains articles on wide ranging subjects-performance appraisal of public enterprises, guidelines for financial statements of government undertakings, audit of public housing projects at the design stage, development of data base management information system in an audit office and computerised auditing. With this issue the Journal introduces a number of new features. A section is devoted to training and includes an article on organisation of international training in state audit besides coverage of national/ASOSAI training programmes during the year in some member countries. The second new feature is the coverage of reports of member SAIs during the year. These reports provide an insight into the directions in which state audit is moving in ASOSAI countries and contain results of significant audits done. Developments in State audit in member countries is another feature. The Editorial Board notes with great satisfaction the tremendous response from the member countries.
ASOSAI will be completing five years in May this year. 1984 is both a year for retrospection and planning for the future. ASOSAI has stabilised its training seminars. The Journal has been well received and there is an increasing response from the member countries. The training seminars have generated valuable training material but the need is to consolidate and bring together the generated as well as other materials in the form of training monographs. A mechanism also needs to be set in motion which would keep both the training material and the case studies updated. Preparation of training material in three major areas viz. audit of development programmes, audit of receipts and audit of public enterprises, needs priority attention. It is hoped that ASOSAI Governing Board meeting in 1984 will decide on definite measures in this direction.
The next ASOSAI international seminar will be held in Indonesia in 1985 and the theme selected is the role of supreme audit institutions in promoting public accountability. While emphasis on role of state audit in enforcement of public accountability is not misplaced, it will be timely to identify and emphasise its role in promoting administrative and legal reform, improvement of managerial efficiency and optimal utilisation of limited resources. This role imposes a bigger challenge. Editors welcome experiences and results of such audits for the next issue.