Ideas proliferate fascinatingly, if nurtured with care. They get translated into effective action, once skill and insight are the driving forces behind the application of mind. Knowledge, capabilities and competencies will, then, be a higher order. When professional co-operation, sharing of experiences and debate on themes are encouraged in appropriate fora, nationality being no inhibiting factor, we reach for excellence.
A retrospective of the functioning of the ASOSAI, after a decade, says that that all of us gained and are working towards greater and closer participation, year after year. The membership of ASOSAI has doubled during the past one decade. The three International Seminars held in 1982 at Seoul, in 1985 at Tokyo and in 1988 at Bali led to seminal declarations and Statements of guidelines on topical subjects like "National Development and the SAIs", "The Role of SAIs in promoting Accountability" and "The Role of Audit in promoting Reforms for Efficiency in Public Administration and Corporate Management". This Journal, an offshoot of the second Assembly in Seoul in 1981, had done very well and has been well received amongst the member SAIs. Training had looked up, India participating actively in that endeavour. A beginning has also been made in the field of Research and SAIs Australia, Malaysia and India, through their joint venture, brought out recently a monograph on Accountability and Control of Public Enterprises. The materials generated during various International Training Programmes held by SAI India have been consolidated and brought in the form of monographs. This Issue contains a contribution about Reforms in Australian National Audit Office, as a sequel to the Parliament's keen interest to upgrade that SAI. It is a milestone. Saudi Arabia's Audit profile is indicative of encouraging signs and enthusiasm. Gambia's gain through an International Training Programme is India's gain as well; SAI in India can plan more training programmes. Modernisation is a continuing process, as Kuwait had brought out in a contribution. The SAI in India has come out with a candid presentation on the central thought and worry of the audit fraternity - Validation. Israel's presentation of the manner of analysing the combat of inflation timely, is a thought-provoking one. It breaks new ground and deals with an appraisal concurrently done at the behest of the Government. Both the book reviews are topical, today.
All the SAIs, it is fervently hoped, will increasingly contribute to the Journal. The Board of Editors looks forward to more and more contributions that would enhance the Journal's worthiness.