1994 was yet another landmark year for the ASOSAI fraternity. It was the year of the 6th Assembly and 5th International Seminar, providing an opportunity for them to mingle with each other, interact and strengthen their working relationships. The participatory spirit, camaraderie, cooperation and eagerness to contribute to professional excellence that was prevalent throughout the technical events of the Assembly were most impressive and showed the desire of all members to work together in harmony for mutual benefit. This cooperative endeavour contributed to the success of the Assembly and adoption by acclamation of the New Delhi Declaration of Guidelines for Promoting Effective Accounting and Adequate Internal Control System. We hope that this significant output of the Assembly will help in enhancing the effectiveness of state audit in member countries.
Since the publication of the 1994 issue of the Journal, there have been a number of changes in the membership of the Governing Board and Audit Committee. The leadership of ASOSAI has changed hands and Mr. C.G.Somiah, Comptroller and Auditor General of India took over as Chairman from Mr. Guo Zhenqian, Auditor General of China at the 6th Assembly. Mr. Guo Zhenqian succeeded Mr. Lu Peijian as a member of the Governing Board. Dato' Mohd. Khalil bin Dato' Mohd. Noor took over as a member of the Auditing Committee on July 1, 1994 succeeding Tan Sri Ishak Tadin. Australia and Sri Lanka exchanged places, with Mr. S.M. Sabry taking over as the new Special Advisor to the Governing Board, and Mr. John Taylor, and subsequently Mr. Pat Barrett, taking over as a member of the Governing Board. We thank all the outgoing members of the Governing Board and the Audit Committee for the guidance and support that they have extended to the Journal throughout their tenure. We also welcome the new members and hope that under their able stewardship, the activities of ASOSAI and this Journal in particular, will grow and flourish.
The Journal continues to strive to be an effective vehicle of communication amongst member SAIs in the areas of auditing, accounting and related fields. This issue carries articles on performance auditing and auditing of the Science & Technology sector , a comparative study on internal auditing in different countries, and a perspective on audit strategies through the years, besides an audit profile. We are grateful for these contributions and other articles from member SAIs for this issue of the Journal, and look forward to their continued support in years to come.