It is with a deep sense of pride and pleasure that we present this tenth issue of the Journal. The acclaim and the support the Journal received at the Beijing Assembly in May 1991 were very encouraging and we rededicate ourselves to furthering the cause of ASOSAI.
The year 1991 has been eventful and memorable for ASOSAI which has grown in strength and stature over the years. The 5th Assembly and 4th International Seminar were successfully conducted at Beijing. The leadership of ASOSAI changed hands from Mr.M. Jusuf, Chairman, Supreme Audit Board, Indonesia to Mr.Lu Peijian, Auditor General, People's Republic of China. The Assembly also elected Mr.Kiyoshi Nakamura, President, Board of Audit, Japan as the new Secretary General and Mr. W. Gamini Epa, Auditor General, Sri Lanka as a member of Governing Board. We congratulate them. The ASOSAI community would remain grateful to the outgoing office-bearers who had enriched the organisation with their consistent support and guidance to its activities.
This issue of the Journal carries interesting articles on auditing, covering certification of financial statements, performance evaluation, use of information technology and policy analysis, all of which are very relevant to state audit. We have also tried to make the other features as informative and interesting as possible. We owe it to the contributions received from the member SAIs and we thank them.