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The Governing Board is the executive arm of the Organization and consists of the following 11 members:
  • Head of the SAI where the last regular Assembly was held (Chairman of ASOSAI)
  • Head of the SAI where the next regular Assembly will be held
  • Secretary General of ASOSAI
  • Head of the SAI appointed by the Governing Board as the Capacity Development Administrator of ASOSAI
  • The immediate past Chairman and the immediate past Secretary General
  • Five other Heads of the SAI elected by the Assembly

At the 14th Assembly held in 2018, the Heads of the following SAIs were elected as Governing Board members for a three-year term: Vietnam(Chairman), China(Secretary General), Japan(Capacity Development Administrator), India(Editor of Asian Journal of Government Audit), Bangladesh, Indonesia, Korea, Kuwait, Malaysia, Nepal, Russia, and Thailand.

The Governing Board holds meetings at least once a year. The 54th Governing Board Meeting was held in Kuwait City, Kuwait, in 2019.

Previous members of the Governing Board
Since the 13th Assembly :
Malaysia(Chairman), Korea(Secretary General), Japan(Capacity Development Administrator), India, Indonesia, Nepal, Pakistan, Saudi Arabia, Thailand, Turkey and Vietnam.
Since the 12th Assembly :
India(Chairman), Korea(Secretary General), Japan, Bangladesh, China, Malaysia, Pakistan, Philippines, Russia, Saudi Arabia and Thailand.
Since the 11th Assembly :
Pakistan(Chairman), Korea(Secretary General), India, Japan, China, Kuwait, Indonesia, Bangladesh, Turkey, Vietnam and Iraq
Since the 10th Assembly :
China(Chairman), India(Secretary General), Japan, Korea, Kuwait, Malaysia, Pakistan, Saudi Arabia, Turkey
Since the 9th Assembly :
Philippines(Chairman), India(Secretary General), Bangladesh, Bhutan, China, Japan, Malaysia, Pakistan, Saudi Arabia
Since the 8th Assembly :
Thailand(Chairman), India(Secretary General), Bangladesh, China, Japan, Korea, Kuwait, Pakistan, Philippines
Since the 7th Assembly :
Indonesia(Chairman), Japan(Secretary General), China, India, Korea, Kuwait, Malaysia, Saudi Arabia, Thailand
Since the 6th Assembly :
India(Chairman), Japan(Secretary General), Australia, China, Indonesia, Korea, Saudi Arabia
Since the 5th Assembly :
China(Chairman), Japan(Secretary General), India, Indonesia, Korea, Saudi Arabia, Sri Lanka
Since the 4th Assembly :
Indonesia(Chairman), Malaysia(Secretary General), China, India, Japan, Korea, Saudi Arabia
Since the 3rd Assembly :
Japan(Chairman), Malaysia(Secretary General), India, Indonesia, Korea, Kuwait, Thailand
Since the 2nd Assembly :
Korea(Chairman), Malaysia(Secretary General), India, Indonesia, Japan
Since the 1st Assembly :
India(Chairman), Philippines(Secretary General), Indonesia, Korea, Malaysia