1997 was a year when ASOSAI covered another milestone with the success of the 7th ASOSAI Assembly at Jakarta, Indonesia. In fact within a span of three years from the last assembly in 1994 to the present one in 1997, ASOSAI has further strengthened its family from 24 to 31 providing a lot more opportunities to the SAI's of this region to interact closely and to benefit from mutual experience to achieve professional excellence needed to face the next century. We bid the members a warm welcome to the ASOSAI fraternity. Though within the 19 years of its birth ASOSAI has made significant achievements, I believe in the last three years its exuberance is remarkable, not only emphasising the increase in the number of members but with the continuance of seminars , workshops, trainers' programmes, research projects and awards for furtherance of the skills & encouragement of the staff. There was an increase in the size of the Governing Board Membership to ensure better participation of the members. After the assembly there was a change in the membership of the Governing Board of ASOSAI with the addition of two new members Kuwait and Malaysia. We welcome the new members and also thank the outgoing member SAI-Australia for their active consistent support and guidance in ASOSAI.
Concurrent with the holding of the Assembly, the Chairmanship of the ASOSAI passed from Mr. V.K. Shunglu , Comptroller & Auditor General Of India to Dr. J.B. Sumarlin, Chairman of Supreme Audit Board Of Indonesia. The week long Assembly provided ample opportunities to the members and observers to share their views and it concluded successfully with the adoption of the Jakarta declaration .The host of the Assembly Dr. Sumarlin later on demitted office on December 7, 1997, on completion of his tenure but will be remembered for his sagacious leadership of ASOSAI and the great contribution that he made to the organisation. We all wish him a fruitful & serene future and welcome the new Chairman of ASOSAI Mr. Kunarto, who was also actively associated with the successful hosting of the last Assembly, and look forward to his dynamic leadership in the years to come.
Reflecting the global concern with the need of good governance, this issue of the Journal carries two articles, one on Auditing of Financial Control & Administration from Australia and the other on Forensic Audit from India. It is always our endeavour to provide information about the best and the latest techniques of auditing through this Journal so that the readers can know of the advances in this field. While thanking the authors for their contributions to this issue, we request all the SAIs for their continued co-operation and support and also invite them to come forward to share their knowledge & experience by sending articles for the ASOSAI Journal.