ASOSAI Journal – Asian journal of Government Audit

Editorial

Message from the Chair of Board of Editors

Dear Colleagues,

My greetings to all the distinguished members of the ASOSAI fraternity. ASOSAI has displayed exemplary leadership within the INTOSAI community by promoting the exchange of ideas and experience in public audit amongst its members. Since 1983, the Asian Journal of Government Audit [ASOSAI Journal] has contributed immensely to this cause by being its voice and a popular resource for the SAI community by providing a forum for sharing knowledge and experience. Over the years, the Journal has also played an important role in facilitating debate and discussions which has led to improvement in auditing practices.

Lessons learned from the BAI’s audits related to the prevention and control of infectious disease - SAI Korea

The occurrence of quarantinable communicable diseasesis rare, but it can cause disastrous results if not controlled at an early stage,...

Performance Audit of Using of Budgetary Funds - SAI Kazakhstan

Improving the efficiency of budget expenditures is one of the most important tasks facing state and local government bodies...

SAIs strategically responding to changes in their environment The SPMR journey in ASOSAI - IDI SPMR Team

What do key stakeholders expect from your SAI in a few years? What threats will emerge and what opportunities will present themselves?...

COVID-19 Pandemic: Digital Innovation - SAI Saudi Arabia

Covid-19 Pandemic has silenced all remaining doubts about the necessity of digital transformation to business longevity...

COVID-19: Era of Digital Innovations and Creations - SAI Bhutan

When the coronavirus pandemic took the world by the shocking storm, Bhutan took swift and decisive measures and managed...

COVID-19 Pandemic: Digital Innovation - SAI Philippines

The COVID-19 pandemic has not been kind to the world. For more than a year and counting, the pandemic has and continues to incapacitate businesses,...

The Role of Internal Audit in the Ambiguity Era - SAI Kuwait

A pandemic is the extensive spread of infectious diseases over many countries and continents, resulting in significant mortalities and morbidities...

Disaster & Risk Management in Bhutan: - SAI Bhutan

The audit of risk and disaster management remain the top priority with same audit methodologies and approaches.....

Audit of Disaster Prevention and Mitigation in China - SAI China

China is among the countries most severely stricken by various kinds of natural disasters with wide distribution, high frequency and heavy losses....

Designing of an SDGs Implementation Audit - SAI Turkey

Auditing Sustainable Development Goals (SDGs) is one of the most outstanding areas where SAls can touch citizen’s lives and can add remarkable values for the humanity. Including the pandemic ....

Public Infrastructure Audit Strategy: BPK’s Experience - SAI Indonesia

Infrastructure provision is an important goal in SDG's goal. Also, infrastructure development is a priority agenda in the 2020-2024 Medium ....

The Emerging Use Of Technologies In Audits: BPK’s Experience In Performance Audit Of Energy Sector - SAI Indonesia

This past year, technology has advanced faster than ever before, far beyond what was predicted. The Covid-19 crisis that has hit the world for more than a year is one of the leading factors of that....

The situation, requirements and implementation of information technology audit at the State Audit Office of Vietnam in the era of Industrial Revolution 4.0 - SAI Vietnam

IT (Information technology) plays an important role in Industrial Revolution 4.0 with its breakthroughs creating outstanding technology issues such as: IoT, Social Network, Big Data....

A Mirror of auditing, dynamic tectonic shift to technology auditing in modern era - SAI Bhutan

Today, the pace in moving the technology age is beyond and unmeasurable, so the change of auditing pens and papers, works and brains ....

Towards an Effective Auditing of the Implementation of the Sustainable Development Goals (SDGs) with an Environmental Dimension – SAI Egypt

The process of development, with its various concepts, is of great importance at the global level, and in recent years this concept has evolved ....

Auditing of SDGs: Bhutan’s Action to SDGs dream of 2030 - SAI Bhutan

How SAI Bhutan initiates to conduct audit of SDGs? And prioritization of stakeholders to conduct peer review of the SDG Goals and rightful engagement of stakeholders? ....