It gives us great pleasure to release the 1991 Issue of this Journal on the New Year Day. The 1990 Issue was centered on Ideas. Translation into practice is manifest in this Issue. The credit goes to the active response and increased participation from many SAIs.
Working towards greater and closer participation amongst us had led to a rich sharing of experiences. This issue contains an excellent analysis of Development of Audit in China. China Audit Publishing House is very active, we learn. Teaching and Research act as a stimulus in Israel. Joint sessions of the Committees of the Knesset discuss the state audit report, we are informed. There is an interesting audit analysis of political appointments in that country. Nepal seeks to share some refreshing thoughts on audit of economic policy. Indonesia shares its experience on a bilateral audit seminar with Philippines. United Arab Emirates explains its Fifth General Report and the Sixth Working Plan. India analyses the management of Public Enterprises and reviews a book on Audit's role in her Democracy. Some new features have been included. An Audit Profile of Kenya (an AFROSAI country) is reproduced. The Board of Audit, Japan presented The Audit Report for Fiscal 1988 during this year. Perceiving the inherent advantage of SAIs analyzing each other's activities, India has come out with a critique of the abridged English version of that Report. More such analyses can be published in the coming years, if the idea wins the approval of the member countries.
ASOSAI News is encouraging. Long term training programmes are in the offing. The Fifth Assembly and the Fourth Seminar will be held in Beijing in May 1991.
We greet Mr. S.I. Shabbir who was appointed as the Auditor General of Pakistan on May 19,1990, Mr. Madhu Soodan Dhakal, who was appointed as the Auditor General of Nepal on July 16,1990 and Mr. Prayat Thirawat, who was appointed the Auditor General of Thailand on October 1, 1990.
All the SAIs, it is fervently hoped, will increasingly contribute to the journal. The Board of Editors look forward to more and more contributions that would enhance the Journal's value.