Dear Colleagues & Readers,

It is a pleasure to present the April 2026 issue of the ASOSAI Journal, centred on the theme “Strengthening Public Sector Accountability through Integrated and Cross-cutting Audits.”

In an era marked by increasing complexity in governance, rapid technological transformation, and interconnected policy environments, the role of Supreme Audit Institutions (SAIs) has evolved significantly. Traditional audit approaches, while essential, are no longer sufficient to fully capture the dynamics of modern public sector programmes that operate across multiple sectors, institutions, and levels of government. Integrated and cross-cutting audits, therefore, represent a critical advancement, enabling SAIs to assess not only compliance and financial propriety, but also the effectiveness, efficiency, and outcomes of public policies in a holistic manner.

This edition brings together a diverse range of perspectives and experiences from SAIs across the region. By examining programmes such as environmental management, infrastructure development, and ease of doing business through a multi-sectoral lens, SAIs has demonstrated how audit can move beyond isolated assessments to evaluate entire programme ecosystems. These audits, spanning multiple ministries, levels of government, and implementing agencies, provide deeper insights into coordination challenges, policy implementation gaps, and outcome effectiveness, thereby strengthening accountability across the public sector.

We are privileged to feature messages from the Chairman of ASOSAI, SAI India and the Secretary-General of ASOSAI, SAI China, whose perspectives underscore the growing need for comprehensive audit approaches that transcend institutional silos and respond to emerging governance challenges. Their reflections aptly highlight the importance of integrated oversight in addressing systemic risks, enhancing transparency, and strengthening national governance frameworks in an increasingly complex global landscape.

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 for sharing their institutional practices and innovation. Their collective efforts reflect the spirit of collaboration and knowledge-sharing that defines both ASOSAI and the wider INTOSAI 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 October 2026 issue of the ASOSAI Journal.