Editorial

By saying that change is the order of the day, one would only be stating the obvious. The challenge lies in ensuring that change does not get the better of us. Nowhere is the pace of change more rapid and more visible then in our part of the World. For a public auditor the challenge posed by change is two fold- we need to not only continuously upgrade and modernize our methodololgy and techniques but we also keep pace with changing in the audit environment. It is, therefore, imperative that our combined efforts are devoted to coping with change.

The ASOSAI Journal provides us a platform for sharing and disseminating information. Notwithstanding the potential of the Internet, printed matter has held its own. We perceive the Journal as a storehouse of information on new initiatives taken by our members and our peers in auditing practices. Apart from providing current information it can, over a period of time, also become a collection of reference material.

In the Governing Board meeting held in Manila (October 2003) and the subsequent Assembly, some esteemed members proposed that the Journal be published more frequently. An appeal was made by your Editor to all the members to contribute more material to facilitate this. The response has been over whelming. To begin with we propose to bring out two issues of the Journal during 2004, one in April and the other in October. Simultaneously, we have also revised the format to give it semblance of a professional Journal. In order to obviate the need to strain the ASOSAI budget we propose to reduce costs without compromising the quality of material included in the Journal. Coloured photographs of activities received from members will be available on our website.

To assist our endeavor to continuously upgrade the Journal and make it more useful to our members I request feed back and suggestions (pdrir@cag.delhi.nic.in).