Asian Journal of Government Audit

Dear Colleagues & Readers,

In our continued endeavour to provide a platform for knowledge exchange among the Supreme Audit Institutions (SAIs) of Asia, this issue of the Asian Journal of ASOSAI brings together a collection of insightful and thought-provoking articles from our distinguished colleagues across the region.

The central theme of this edition is Role of Performance Auditing in Enhancing Public Sector Accountability. The importance of performance auditing in improving transparency, efficiency, and accountability in public administration is well recognized. As SAIs strive to ensure better governance and outcomes for citizens, performance auditing has emerged as a powerful tool to assess whether government programmes are achieving their intended objectives effectively and economically.

This issue is a small yet meaningful contribution to our shared goal of disseminating knowledge and fostering professional dialogue. The wide range of articles submitted on the theme enrich this edition, making it a valuable resource for auditors and stakeholders alike.

We are privileged to feature messages from the Chairman and the Secretary-General of ASOSAI, who continue to inspire and guide our community with their 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.

My sincere appreciation goes to all the authors for their well-researched and insightful articles, and to the member SAIs for sharing institutional updates that reflect the vibrancy and dynamism of our 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 (formerly Twitter) 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 2025 issue of the Asian Journal of ASOSAI.