Asian journal of Government Audit

Editorial

From the desk of the Editor

Dear Colleagues,

As I pen down this message, the world is again grappling with the surge in COVID -19 cases and I hope and wish good health for everyone. To begin with, I would like to extend my heartfelt gratitude to the ASOSAI fraternity for wholeheartedly welcoming the revamped ASOSAI Journal website, its redesigned pdf and for supporting the ASOSAI journal on social media. Your encouragement has renewed our commitment to continuously improve the journal to help the audit professionals, across ASOSAI, in their work.

INTOSAI Digital University: Nurturing Auditors of the Future - SAI Russia

Governments around the world have spent huge sums on economic recovery following the pandemic. Many of these recovery packages address climate action and provide support for example on renewable energy or adaptation measures....

Recovery Funding For Climate - Review on Climate Tracking Methods - SAI Finland

Initiative Of Government Accounting Standards Advisory Board Under The Aegis Of Comptroller And Auditor General Of India In Implementing Natural Resource Accounting In India - SAI India

Natural resources play a vital role in the sustainable economic development of any country and are crucial for their inbuilt value of inter-generational equity and sustenance. The rampant over–exploitation of these resources in recent times has resulted in harmful impact on the environment....

The Role of SAI in Alleviating Climate Change: Case Study of SAI Indonesia - SAI Indonesia

Climate change is one of the greatest environmental challenges faced by humanity nowadays. It has become global significant issues over the last decades and it attracts growing concern from the countries across the globe. SAIs has crucial role in promoting governance and accountability of environmental management,...

Public Debt - SAI Azerbaijan

In modern times, all countries of the world, regardless of the level of development, have public debt at one level or another. The maintenance of macroeconomic balance in connection with the processes taking place in the global financial and economic system has led to a corresponding increase in borrowing....

Audit of the Implementation of the State Policy in the Agro-industrial Complex - SAI Kazakhstan

Nowadays, one of the priorities of the economic policy of any country is the state regulation of the agro-industrial complex. Within the framework of regulatory legal acts are adopted, program documents are developed aimed for ensuring the sustainable development of agricultural production sectors,....

SAIs of Eastern Partnership Countries Contributing to Policy Against Tuberculosis - SAI Georgia

International parallel performance audit on Prevention and Treatment of Tuberculosis has been carried out as a part of the activities of the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), supported by the EaP Regional Fund (EaPRF)....

Asssessment Of Strategic Management, ERM and IC Systems - SAI Turkey

The Turkish Court of Accounts Develops a New Methodology for Assessment of Strategic Management, Internal Controls, and Enterprise Risk Management....

The Office of the Comptroller General Makes Transparent the Management of Public Resources During the Sanitary Emergency - SAI Ecuador

The analysis of the general audit reports approved by the Office of the Comptroller General of the State, referring to the contracting of different public entities to face the pandemic, concluded that the lack of transparency....

Role of audits in Economic Recovery After the Pandemic - SAI Hungary

The Fundamental Law of Hungary stipulates that its application may not be suspended under a special legal order, either, therefore the State Audit Office performed its constitutional tasks in the period of health emergency, too,....

The Role Of State Audit Office Of Vietnam In Economic Recovery After The Covid-19 Pandemic - The State Audit Office of Vietnam

In 2021, due to the uncertain global economic situation and the fourth outbreak of COVID-19 in many localities in Vietnam, the country is required to impose a series of strong and drastic measures to prevent and control the pandemic in order to realize....

Role of Audit in Economic Recovery-Post Pandemic - SAI Pakistan

COVID-19 pandemic is not only an unprecedented health emergency but also associated with momentous economic effects. With its advent,....

Responding to an Emergency: SAI New Zealand’s Pandemic Response - SAI New Zealand

The purpose of a supreme audit institution (SAI) is to improve trust in our public organisations and public financial management systems. At a time when there is a significant and rapid increase in Government expenditure to address the impacts of the pandemic,....

Building Back Better from COVID-19 by Auditing SDG 3.d Linked to Health Systems Resilience - IDI’s SDG Audit Team

For countries to build back better from COVID-19 and better manage future public health emergencies, it is imperative to focus on creating more resilient national public health systems.

Crisis Management – The Effect of Covid 19 on the Performance of the Supreme Audit Institutions During the Pandemic and Post Pandemic periods - SAI Egypt

At the beginning of 2020, the world has witnessed the outbreak of Covid 19 virus and by consequence the infection of a large number of citizens with this virus.

Role of Audit in Economic Recovery-Post Pandemic - SAI India

Covid-19 is the curse to mankind by nature and is the second biggest global crisis after Second World War. It has affected all major economies in the world including US which is the worst affected country in the world.

Auditing the Australian Government’s Response to COVID-19
- SAI Australia

Since its emergence in late 2019, coronavirus disease 2019 (COVID-19) has become a global pandemic that is impacting on human health and national ....