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ASOSAI Journal of Government Audit
1997

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 the Comptroller and Auditor General of India.
10, Bahadur Shah Zafar Marg,
New Delhi -110002
Fax No: 91-11-323-5446;
E-Mail <cag@giasdl01>
<www.vsnl.net.in>

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

  

MEMBERS OF THE GOVERNING BOARD OF ASOSAI
1. V.K.SHUNGLU
Comptroller & Auditor General of India Chairman
2. SHURO HIKITA
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. TAWFIK IBRAHIM TAWFIK
State Minister and President General Auditing Bureau Saudi Arabia