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ASOSAI Journal of Government Audit
1995

The Asian Journal of Government Audit is published annually in English on behalf of the Asian Organisation of Supreme Audit Institutions (ASOSAI). The Journal is the official organ of ASOSAI and has the objectives of promoting sound and effective State audit systems and providing the ASOSAI members with a forum for sharing of experiences in different areas of State Audit.

The editors invite submission of conceptual, practical and educational articles and other material on State audit and related fields and special reports and news items. Materials should be sent to the editorial office care of Comptroller and Auditor General of India,
10 Bahadur Shah Zafar Marg,
New Delhi-110002.
Fax No: 91-11-331-54463

BOARD OF EDITORS
C.G.SOMIAH
Comptroller & Auditor General of India
CELSO D. GANGAN
Chairman, Commission on Audit, Republic of Philippines.
S.M. SARBY
Auditor General, of Sri Lanka
EDITOR
K.P. LAKSHMANA RAO
(India)

  

MEMBERS OF THE GOVERNING BOARD OF ASOSAI
1. C.G. SOMIAH
Comptroller & Auditor General of India Chairman
2. SHINJI YAZAKI
President, Board of Audit, Japan Secretary General
3. PAT BARRETT
Auditor General of Australia
4. GUO ZHENQIAN
Auditor General People's Republic of China
5. J.B. SUMARLIN
Chairman, Supreme Audit Board Indonesia
6. SHI-YOON LEE
Chairman, Board of Audit & Inspection Republic of Korea
7. OMAR A.FAKIEH
State Minister and President General Auditing Bureau Saudi Arabia