Asian journal of Government Audit

Editorial

From the desk of the Editor

Dear Colleagues & Readers,

We are on the threshold of another three-year period between two consecutive ASOSAI Assemblies. This October 2024 issue is the first after the 16th ASOSAI Assembly, hosted by SAI India in New Delhi, and the second issue for the year 2024. This is the right time for our community to reflect on what we want to achieve till we meet again in Saudi Arabia in 2027. In our endeavour to have the members of Asian SAIs use this forum to reach out to our readers, we feature, in this issue, articles by some of the distinguished colleagues of ASOSAI.

The importance of Artificial Intelligence (AI) and Machine Learning (ML) technologies as is well established. Institutions and businesses across the globe are racing to understand and leverage this technology to its full potential. SAIs around the world have echoed that AI & ML are no longer a technological add-on, but an essential tool to solve our existing challenges and find better ways to perform our duties.

The October issue of our journal is small contribution in our collective efforts to disseminate and share knowledge about potential and opportunities offered by AI & ML.

We have received diverse contributions on this theme along with highly informative articles, such as on Generative AI for performance audits, Utilization of Machine Learning in Audits, and Impact of AI on public sector auditing contributed by colleagues at SAI Thailand, SAI Indonesia, SAI Kazakhstan and SAI Kuwait respectively. These along with other contributions make this edition of the Asian Journal of ASOSAI rich in information and acting as a base for ideas exchange among the public sector auditors.

As always, we remain indebted to the Chairman and the Secretary-General of ASOSAI for their messages through which, they continue to address our members and appraise them of the important developments taking place in our community. I also take this opportunity to thank SAI Japan, the Capacity Development Administrator for updating us about the training activities in the region. I thank all the contributors for their well-researched and information-intensive articles , and to all member SAI's for sharing news as update.

I hope that the contents of this issue will be of interest and value to our community. Your constant feedback and input encourage us as we continue to improve on the Journal. I would also urge everyone to actively follow our X(formerly Twitter) handle @AsosaiJournal to access the articles published in the journal. You can also visit our website asosaijournal.org to read articles from this and previous issues. I look forward to your feedback and suggestions and invite you to contribute to the upcoming April 2025 issue of the Journal.

Articles

Opportunities and Challenges of AI and Machine Learning in Public Sector Auditing-SAI Pakistan

Artificial intelligence (AI) refers to the ability of digital computers or robot systems to perform tasks typically requiring human intelligence. This includes capabilities such as reasoning, learning from past experiences, discovering patterns and making informed decisions. As AI continues to evolve at a rapid pace, its impact has been transformative, revolutionising industries across the globe. From automating routine tasks to boosting productivity and enabling innovative forms of human-computer collaboration, AI is reshaping sectors like auditing, finance and accounting in ways that were once unimaginable.

View Details

AI-Driven Insights in Public Sector Auditing Enhancing Financial Integrity and Fraud Detection-SAI Pakistan

This paper explores the transformative potential of Artificial Intelligence (AI) in public sector auditing, with an emphasis on its critical roles in enhancing financial integrity and strengthening fraud detection for Supreme Audit Institutions (SAIs) worldwide. By examining global case studies and specific initiatives by SAI Pakistan, this paper highlights AI’s impact on automating audits, improving fraud control, and enhancing compliance. Addressing challenges like data quality, ethical considerations, and policy implications, the paper proposes a comprehensive framework for sustainable AI integration within SAIs to reinforce government accountability.

View Details

Artificial Intelligence and Machine Learning in Public Sector Auditing Opportunities and Challenges-SAI Kenya

Artificial Intelligence (AI) and Machine Learning (ML) are revamping public sector auditing by the introduction of data-driven insights, and enhanced anomaly detection. In the context of the Supreme Audit Institution (SAI) Kenya, AI and ML have the potential to transform the audit process, enabling efficient and thorough auditing while addressing complex high-risk audit components. This article explores the opportunities and challenges of adopting these technologies in public sector auditing, emphasising practical applications, legislative frameworks, and strategies for implementation including data protection.

View Details

Impact of artificial intelligence on process of public sector auditing in Kazakhstan SAI-Kazakhstan

Artificial intelligence (AI) is becoming an integral part of the modern economy, bringing significant changes to various fields of activity. It is estimated that by 2030, the contribution of AI to global GDP could reach 13-20 trillion US dollars. With the introduction of AI, companies can significantly increase their efficiency [1].

View Details

Machines in the Service of the Audit-SAI Israel

Performance Audits are an important tool for enhancing the efficiency of audited entities’ processes and work mechanisms and improving the services provided to the public.

View Details

Artificial Intelligence and Machine Learning in Auditing the Public Sector: Opportunities and Challenges SAI-Kuwait

This article describes how AI and ML are reshaping the auditing process of the public sector. While these new concepts have brought in unprecedented opportunities to improve audit efficiency, enhance fraud detection, and streamline compliance procedures, they also introduce significant challenges that need to be fully addresses including data privacy concerns, ethical implications, and associated skills development. This article elaborates on how AI and ML affect auditing practices in government sectors and public institutions by considering present applications and future trends.

View Details