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ASOSAI News

Governing Board

The 18th meeting of the Governing Board of ASOSAI was held in Riyadh during April 1992. Besides reviewing past activities of ASOSAI and discussing the future training and other programmes, the Board decided on the topic for the next international seminar to be held in New Delhi during November 1994 and on the grant of financial assistance to promote training in member SAIs.

Topic of 5th International Seminar (1994)

The main theme of the Seminar will be "The Role of SAI in Promoting Effective Accounting and Adequate Internal Control System in Government". The three sub-themes thereunder will be:

Sub-theme 1:    Audit Mandate, Strategies and Methodologies in Improving Accounting and Internal Control System in Government
Sub-theme 2:    Audit of Government Financial Statements and Reports
Sub-theme 3:    Resource Consideration of SAI for ensuring Effective Accounting and Adequate Internal Control System

The principal papers for sub-themes 1, 2 and 3 will be prepared by the SAIs of Thailand, Malaysia and Korea who will also be responsible for the preparation of Comparative Review papers on receiving the Country papers from other SAIs.

Financial Assistance for Training

Each member SAI can avail of AS0SA1 assistance of upto US $1000 per year for covering part of travel and other cost of personnel deputed for participating in training courses in another member SAI either as trainees or as lecturers.

Change of Incumbency in the Board

Secretary General:    Consequent on the retirement of Mr.Kiyoshi Nakamura, President, Board of Audit, Japan, on 23 October 1992, Mr.Takashi Nakajima was appointed as the President of the Board on 30 October 1992. Mr.Nakajima also succeeds Mr.Nakamura as the Secretary General of ASOSAI.

Members:    Mr.Young Joon Kim, Chairman, Board of Audit and Inspection, Republic of Korea, having resigned on 25 February 1993, Mr.Hoi Chang Lee was appointed as the Chairman of the Board. Mr. Lee also succeeds Mr. Kim as a member of the Governing Board of ASOSAI.

Mr.W. Gamini Epa, Auditor General, Sri Lanka having retired on 26 January 1993, Mr.S. M. Sabry was^appointed as the Auditor General. Mr.Sabry also succeeds Mr.Epa as a member of the Governing Board of ASOSAI.

Second ASOSAI Research Project

The Second ASOSAI Research Project on 'Financial Accountability and Management in Government' has been completed and the publication which is under print in Malaysia is expected to come out shortly.

Computer Expert Group

The Beijing Declaration of ASOSAI (May 1991) proposed to establish an expert group to advise and assist ASOSAI member institutions in the development of computer assisted audit techniques. In the 17th Governing Board meeting (May 1991) it was decided to undertake a survey on the availability of experts. The survey questionnaire designed by INTOSAI Development Initiative (IDI) providing for nomination of experts was issued by the Australian Auditor General in March 1992. As promised by him at the 18th Governing Board meeting (April 1992), a report on the results of the survey (i.e. a list of all nominations received, indicating the areas of expertise) has been circulated to all the ASOSAI member institutions. 27 out of-39 experts listed in the survey report will be available for support to other SAIs. The database in this regard is available with IDI and it could be updated periodically.