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ASOSAI Journal of Government Audit
2003

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 ASOSAI members with a forum for sharing 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: 91-11-2323-5446
E-mail: pdrir@cag.delhi.nic.in
           rir@cag.delhi.nic.in

BOARD OF EDITORS
VIJAYENDRA N. KAUL
Comptroller & Auditor General of India
GUILLERMO N. CARAGUE
Chairman, Commission on Audit, Republic of Philippines
S.C. MAYADUNE
Auditor General, Sri Lanka
EDITOR
NARENDRA SINGH
(India)

  

MEMBERS OF THE GOVERNING BOARD OF ASOSAI
1. Dr. PANYA TANTIYAVARONG
Chairman, Supreme Audit Commission, Thailand,
Chairperson
2. VIJAYENDRA N. KAUL
Comptroller & Auditor General of India,
Secretary General
3. GUILLERMO N. CARAGUE
Chairman, Commission on Audit, Philippines
4. ASIF ALI
Comptroller & Auditor General of Bangladesh
5. LI JINHUA
Auditor General, People's Republic of China
6. TSUTOMU SUGIURA
President, Board of Audit, Japan
7. JONG-NAM LEE
Chairman, Board of Audit, Japan
8. BARRAK KHALED AL-MARZOUQ
President of the State Audit Bureau, Kuwait
9. MUHAMMAD YUNIS KHAN
Auditor General, Pakistan