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Since 1983, the Asian Journal of Government Audit has contributed immensely in promoting the exchange of ideas and experience in public audit amongst ASOSAI members by being its voice and a popular medium of communication to promote a sound and effective audit system.

Editorial

From the desk of the Editor

Dear Colleagues & Readers,

It is a pleasure to present the October 2025 issue of the Asian Journal of ASOSAI centered on the theme “Public Procurement Audits: Enhancing Transparency and Value for Money.”

Public procurement represents one of the most significant areas of government expenditure and is a vital mechanism for delivering public services. However, it is also one of the area’s most vulnerable to inefficiencies, corruption, and misuse of public funds. In this context, public procurement audits serve as a powerful tool for ensuring that every public expenditure contributes meaningfully to development outcomes while maintaining transparency, fairness, and accountability.

This edition brings together a diverse range of perspectives and experiences from SAIs across the region, showcasing innovative audit methodologies, best practices, and lessons learned in enhancing value for money through procurement oversight. The contributions highlight the growing use of data analytics, e-procurement platforms, and risk-based audit approaches in strengthening audit effectiveness.

We are privileged to feature messages from the Chairman and the Secretary-General of ASOSAI, SAI China, who continue to inspire and guide our community with his leadership and insights. I also wish to thank SAI Japan, ASOSAI’s Capacity Development Administrator, for keeping us updated on the training initiatives and capacity-building efforts being undertaken across the region.

I would like to extend my sincere appreciation to all authors and contributors for their valuable insights, and to the member SAIs who have shared their institutional updates, reflecting the continuous learning and collaboration that define the ASOSAI community.

I am confident that readers will find this edition informative and relevant to their professional needs. Your feedback and suggestions remain a cornerstone of our efforts to continuously improve the Journal. I also encourage all readers to follow our X handle @AsosaiJournal and visit our website asosaijournal.org to access current and archived editions

I look forward to your continued engagement and contributions for the forthcoming April 2026 issue of the Asian Journal of ASOSAI.

Articles

Enhancing Value for Money (VfM) through Procurement Audits: Lessons from Indonesia’s Toll-Road Public Private Partnership (PPP) Cases - SAI Indonesia

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Public Procurement Audits: Enhancing Transparency and Value for Money - SAI India

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From Wasteful Spending to Value for Money: Auditing Public Procurement for Transparency and Efficiency - SAI India

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Can E-Procurement Solve the Procurement Dilemma? (Case Study of Indonesian e-Catalogue) - SAI Indonesia

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Anomaly detection as a risk-triage tool in e-purchasing audit - SAI Indonesia

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Improving Operational Efficiency in Upstream Oil and Gas Through an Assessment of Scope Amendments, Pricing, and Conflict of Interest under PTK-007 - SAI Indonesia

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An Analytical Study of Audit Approach, Red Flag Typologies and Their Implications in Indonesian Public Procurement - SAI Indonesia

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China’s Audit Institutions Promote Orderly Operation of Government Procurement and Efficient Use of Public Funds - SAI China

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Value for Money (VfM) - SAI Iraq

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A Symphony of Oversight: The Role of Procurement Audits in Safeguarding Public Value – A Case from the Maldives - SAI Maldives

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Public Procurement – a High-Risk Area - SAI Serbia

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Public Procurement Audits: Enhancing transparency and Value for Money, and the Role of the State Audit Bureau in Achieving That - SAI Qatar

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The Future of Public Procurement Audit in the BANI World: Redefining Integrity through the 5Vs Audit Criteria - SAI Thailand

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The role of supreme audit institutions in the oversight and audit of green public procurement: transparency and accountability - SAI Vietnam

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October 2025 Issue

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Since 1983, the Asian Journal of Government Audit has contributed immensely in promoting the exchange of ideas and experience in public audit amongst ASOSAI members by being its voice and a popular medium of communication to promote a sound and effective audit system.

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