Report on the Results of the Hanoi Declaration in the Period of 2018-2021
I. The background of the Report
At the 14th ASOSAI Assembly in 2018 hosted by SAI Vietnam, for the first time, the Hanoi Declaration was created under the main theme “Environmental Auditing for Sustainable Development”. The Hanoi Declaration has become an important document of ASOSAI on the strategic vision for the next stage of development in order to realize the 2030 Agenda for Sustainable Development Goals (SDGs) of the United Nations. After 3 years of implementation, it is time for us to look back and evaluate the achievements and results obtained by ASOSAI and its member SAIs in implementing the recommendations on Environmental Auditing (EA) and SDGs. Therefore, we will jointly seek effective solutions to successfully implement the Hanoi Declaration in particular and the strategic goals of ASOSAI in the next period.
Up to now, we have received 16 reports from 14 SAIs out of 47 member SAIs, 01 Committee and 01 ASOSAI Working Group. If there is any information sent by any SAIs which could not reach us due to technical problems, please notify us promptly so that we can continue updating the information. In addition, this report is a general summary of what ASOSAI and its members have done, to date, on the recommendations of the Hanoi Declaration. Therefore, we are still looking forward to receiving reports and suggestions from all member SAIs in this regard for our most complete and comprehensive picture.
In the current complicated situation of the COVID-19 pandemic in most Asian countries, we sincerely appreciate and extend our grateful thanks for member SAIs’ efforts, contributions and sense of responsibility. The reports contributed by Committees, Working Groups and member SAIs of ASOSAI have been included in Draft Report on the results of the Hanoi Declaration by the State Audit Office of Vietnam (SAV) which was then circulated to the Secretariat and all ASOSAI members for further comments/contributions as well as published on the ASOSAI website on 31 August, 2021.
The main parts of the Report are presented as follows:
II. The results of the implementation of the Hanoi Declaration
1. The first strategic pillar “To promote knowledge sharing and capacity development in ASOSAI community in the field of environmental auditing for sustainable development”
ASOSAI has continuously been playing an active role in the activities of the international audit community through ASOSAI WGEA and CDC. Since the 14th ASOSAI Assembly, the ASOSAI WGEA has always vigorously contributed to the sharing of knowledge and experience among member SAIs, encouraged the implementation of cross-border collaborative audits, carried out surveys on member SAIs’ needs regarding EA, approved the 2020-2022 Work Plan and established the “Green Vision” award. This award was first initiated in order to recognize and encourage ASOSAI WGEA members to better perform their role in EA, contribute to improving Asia's ecological and environmental governance, and create favorable conditions for the implementation of the United Nations SDGs.
ASOSAI, through its Capacity Development Program, has conducted the ASOSAI capacity building needs survey for the period 2022-2024 to assist its member SAIs in performing the following tasks: emerging issues of auditing such as information technology and SDGs. In implementation of the Hanoi Declaration, ASOSAI CDC also carried out the second Pilot ASOSAI Capacity Development Program during 2020-2021, focusing on the topic “Audit on Implementation of SDGs” in line with IDI’s SDGs Audit Model (ISAM). This is a new methodology and a practical “how to” guidance on auditing on SDGs implementation which supports auditors in conducting high quality audits of SDG implementation. In its framework, ASOSAI organized the workshop “Audit on the implementation of the SDGs”.
In addition, professional training workshops are provided to auditors, including the training course on the topic of Solid Waste by ASOSAI WGEA. Furthermore, SAI India has hosted many training programs including 03 international training programs for 107 participants from different SAIs under the INTOSAI WGEA Program; 03 international workshops on audit of waste management, SDGs and climate change for 116 participants and 01 international training program on audit of Extractive Industries for 87 participants from 26 SAIs under the INTOSAI WGEI Program. Particularly, SAI Indonesia, with many years of experience in the field of EA, has regularly provided training courses for member SAIs namely “Audit on the preparedness of the implementation of SDGs” and coordinated with INTOSAI WGEA to organize an online training course on SDGs. ASOSAI seminars, workshops and training courses are one of the most useful means to help share and exchange knowledge among member SAIs and improve the skills and competencies of auditors in the field of SDGs assessment.
Member SAIs’ achievements
Member SAIs have actively applied science and information technology to EA activities by increasing the use of global positioning system (GIS) and remote sensing technology to evaluate the impact of mining activities; using remote sensing data to study land use activities; using unmanned aerial vehicle to calculate the scope and volume of sand mining, etc. In particular, the iCED – International Center for Environment Audit and Sustainable Development of SAI India has developed risk assessment templates and paper based on Drivers – Pressure – States– Impacts – Responses (DPSIR), the relevant SDGs indicators and criteria in line with SAI India’s Performance Audit Guidelines to identify audit areas and topics of environmental potential.
Other SAIs have continuously trained and updated auditing expertise for auditors. Typically, SAI India has organized 29 national training programs for 634 participants since the 14th ASOSAI Assembly and provided capacity building programs on data analysis in EA for 1,543 participants.
The second strategic goal “To implement SDGs and address global environmental challenges”
An important milestone of ASOSAI in the 2018-2021 period is the decision-making on the Proposal of establishment of a Working Group on SDGs implementation at the 54th ASOSAI Governing Board Meeting in July 2019 in Kuwait. This is the first pioneering initiative of the INTOSAI Regional Working Group on the implementation of the SDGs. The decision to approve the establishment of the Working Group on SDGs at its 15th Assembly demonstrates ASOSAI's readiness and pro-activeness in addressing topical global issues.
In the period of 2020-2022, ASOSAI has coordinated with IDI-KSC to implement the SDGs Collaborative Audit Program under the theme “Audit of Strong & Resilient National Public Health Systems” according to a comprehensive and closed model on sustainable development of INTOSAI (ISAM) with the participation of 26 Asian countries and 03 countries in the Pacific region. This is a large-scale, collaborative pilot program, working towards the goal and achievement of more equal access to national health systems and priority given to vulnerable sectors such as women, persons with disabilities, the poor, etc. The results of the collaborative audit are expected to contribute to the sustainability of the national public health system through recommendations based on INTOSAI's international audit standards on government efforts to strengthen early warning capacity, risk reduction and national and global health risk management. This can be seen as a great effort of ASOSAI in general and member SAIs in particular in the context that the COVID-19 pandemic is causing global crisis and unpredictable consequences worldwide.
In addition, through ASOSAI WGEA, ASOSAI has made efforts to promote collaborative audits and research projects, notably the collaborative audit on water environment protection and 02 research projects on water environment protection namely i) application of big data in environmental audit and ii) audit of poverty reduction and improvement of rural living environment which have been successfully carried out.
In 2020, ASOSAI WGEA conducted 02 cooperative audits on Audit of the water resource management in the Mekong River Basin and Audit of the Sustainable Transport and at the same time started a research project on the topic of Audit of Green finance.
Regarding promoting cooperation in the field of EA, the 3rd ASOSAI-EUROSAI Joint Conference on “Emerging issues and emergency situations” held in Israel in 2019 was also a success of ASOSAI in implementing the Hanoi Declaration. The Discussion papers presented at the conference, besides the subject of EA, also focused on auditing SDGs, environmental challenges, particularly the issues of environmental pollution and waste usage. For example, according to the Report of SAI Israel at the Conference, Israel has created a revolution by recycling wastewater and saved up to 60% on water costs. Moreover, Israel has successfully applied high technology in developing agriculture. Unfortunately, we have not received SAI Israel's Report on this matter, which I am sure that there will be quite a lot of interesting information. In addition, ASOSAI WGEA has been proactive in many projects of INTOSAI WGEA, in which 9 Member SAIs of the ASOSAI WGEA participated in 03 activities of INTOSAI WGEA in the period of 2020-2022 under the theme of Sustainable Transport, Plastic Waste and Green Finance (04 SAIs of: China, India, Indonesia and Thailand play the role of Team Leader or Co-Leader of the aforementioned programs). ASOSAI WGEA also attended 14th Annual Meeting of EUROSAI WGEA in 2020 and a special seminar on Solid Waste Management in April 2021. In May 2019, SAI China hosted the 6th Meeting of Global Audit Leadership Forum, in which "Improve Public Accountability through Environmental Auditing" was included as one of the meeting themes. In the discussion, member SAIs of ASOSAI WGEA, such as SAI China, Japan, India and Russia exchanged their views regarding this topic and sharing their practices as well as recommendations, which provided beneficial inputs for our resource and environment audit work in future.
Member SAIs’ achievements
From the information of 14 reports sent by member SAIs, it has been concluded that nearly 84 environmental audits have been carried out, mainly in the form of performance audits, with highly diverse topics, covering almost all areas of the environment such as air quality, sea, water resources management, waste treatment, medical waste management, imported waste, renewable energy, nature conservation, anti-desertification, climate change, biodiversity and land degradation, etc. In addition, a total of 35 SDGs-relevant audits were conducted during the period of 2018-2021. The audit topic focuses on areas of great significance in bringing value and benefits to the people, such as improving the efficiency of health care and providing welfare services to the people; sustainable development in the field of public education; sustainable food security; sustainable national financial management; sustainable management of population and demographic policy; readiness for the implementation of the SDGs in 2018-2019 in line with the UN 2030 agenda at the national level; national programs contributing to each aspect of the SDGs, etc. This has demonstrated the dedication of the SAIs in the implementation of the United Nations 2030 Agenda, particularly Goal 16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels in an ever-changing world like today.
The aforementioned figure has also become the concrete evidence that SDGs contribute significantly to the role of SAIs in improving the transparency, efficiency and accountability of public administration agencies, contributing to affirm the International Standards of Supreme Audit Institutions of INTOSAI (ISSAI), including ISSAI 12 on The Value and Benefits of Supreme Audit Institutions and ISSAI 20 on Principles of Transparency and Accountability.
These audit programs/projects have supported member SAIs in contributing and supporting national agencies to achieve important policies related to SDGs. Through SDGs audits, SAIs have once again affirmed their important position in the public sector by ensuring the audits’ ability to respond to emerging situations. Therefore, many audit programs/projects on SDGs are being planned in the near future.
III. The impacts
The achievements of the ASOSAI Working Groups as well as their member SAIs have demonstrated that ASOSAI is becoming a model regional group and dynamic organization, pursuing the core values of “professionalism, cooperation, inclusiveness, innovation and responsiveness”.
The implementation of recommendations in the Hanoi Declaration by ASOSAI and its member SAIs shows the seriousness and proactiveness in responding to common regional challenges in the field of public audit, including the environmental audit and audit on the implementation of SDGs - one of the top priorities of the government of each country in the Asia region and the world today. The abovementioned audits have created great progress in environmental audit and contributed to the realization of SDGs in a stronger, more comprehensive manner, providing valuable audit findings and recommendations both in terms of professionalism and policy management.
Firstly, the audits help the government apply increasingly powerful and timely measures to protect the ecological environment, at the same time raise the awareness of relevant agencies in taking serious and active measures to overcome the problems.
Secondly, the audits help establish a long-term mechanism and facilitate the promulgation, revision and improvement of the legal system and policy framework on national environmental issues (typically the development of an ecological flow system and fishing ban along the Yangtze River have been included in the Yangtze River Protection Law – the first law on river basin in China). (See Report by SAI China)
Thirdly, the above mentioned audits assist in comprehensively assessing the suitability of government actions and programs from the perspective of sustainable development (particularly transparency, effectiveness and accountability); carrying out the general environmental planning; implementing programs/projects to manage objectives; establishing management standards and regulations and forming mechanisms for implementing environmental policies (organizations, institutions, laws, budgets, etc.)
Fourthly, SAIs have shifted its approach from performing a fragmented, single audit to focusing the audit capabilities on examining the whole policy process (planning – implementation – follow-up) through performance audits to assess the achievement of desired policy goals. Many SAIs tend to pursue “real-time” audits that help monitor the implementation of the policy/program and offer improvement measures in the course of the implementation instead of evaluating performance at the completion of the policy/program.
Finally, these audit programs/projects have made a great impact on the performance of SAIs by promoting knowledge sharing, applying good practices as well as supporting SAIs in building both professional capacity and organizational capacity. SAIs will actively respond to emerging challenges and emergencies, particularly pioneering environmental audits and SDGs audits in accordance with the national context and general trends of the region and the world.
The above impacts show the continuous efforts and contributions of each ASOSAI member to the process of perfecting and developing the organization itself, and at the same time creating an increasingly prestigeous, responsible and professional regional professional organization, contributing to creating an increasingly green and sustainable Asia. It can be said that, in the 3-year period from October 2018 to September 2021, despite great obstacles due to the COVID-19 pandemic for 2 consecutive years (2020-2021), ASOSAI has walked a long way and has been ceaselessly encouraging the implementation of the recommendations of the Hanoi Declaration.
Although several actions in the Hanoi Declaration have not been fully implemented as expected, such as lack of the provision of adequate and in-depth guidance on enironmental audits and SDGs audits for member SAIs, training courses still limited in number and topics; lack of promulgation of regulations on environmental audit for a legal basis for SAI's functions and mandates of conducting audits more openly and effectively and so on, we recognize and appreciate the efforts of member SAIs to collectively overcome the difficult period of the pandemic and affirm to continue to devote themselves to a growing ASOSAI and an increasingly green and sustainable Asia. From the reality and challenges encountered in the process of implementing EA and SDGs audits in each country and the general development trend of the region, the member SAIs have made recommendations and suggestions for improving auditing activities in the future.
IV. Recommendations and the way forward
1. Promoting environmental audits for sustainable development
1.1. Increase knowledge sharing amongst member SAIs by leveraging digital platforms. This recommendation is fully in line with Crosscutting Priority 3 of the ASOSAI Strategic Plan 2022-2027: Leveraging opportunities brought by technological advancement.
1.2. Promote the sharing of experiences and dissemination of knowledge through seminars, workshops and sharing of experts, etc.particularly among SAIs taking up audits of related themes/ subjects. Workshops, training programmes on important environmental and sustainable development issues specific to the Asian Region may be held utilizing the facilities available at iCED of SAI India and its other member SAIs. Moreover, “online and face-to-face” blended themed training on environmental audit should be continually pursued in view of COVID-19 pandemic. Also, for better participation in future trainings, especially through virtual, copies of the presentations and/or training materials be disseminated in advance to enable the participants to have an idea of the topic beforehand.
1.3. Launch a cooperative action among SAIs and practitioners (auditees and civil society) to collectively develop a comprehensive picture of the relevant components of environmental audit, to be presented in a graphical format.
1.4. Organize activities in different forms to raise the awareness and understanding of environmental audit and the importance of environmental protection of relevant organizations to facilitate their cooperation and help create favorable conditions for auditors during the audit.
1.5. In terms of ASOSAI WGEA, make more efforts to fulfill its responsibilities, proactively implement the Work Plan 2020-2022 to promote Asian ecological and environmental governance; at the same time, actively coordinate with stakeholders to promote inter-regional cooperation programs in sharing experiences, implement capacity building programs for member SAIs on environmental audits.
2. Implementing SDGs
2.1. Ensure the availability of credible and reliable data, both for decision making and for audit because in today’s data-driven world, the ‘form and manner’ of accounts must be driven by a data standards approach that is rooted in technology.
2.2. Establish a proper framework and dictionary to help capture, record, report, publish, analyse this data, consistently and accurately, both vertically across levels of Government and horizontally across entities that perform functions on behalf of the Government by bringing these transactions and entities under an IT-led financial reporting framework.
2.3. Incorporate the Moscow Declaration from 2019 INTOSAI Congress (INCOSAI), which proclaimed that the future directions for public auditing depend on the strong commitment by INTOSAI and SAIs to provide independent external oversight on the achievement of nationally agreed targets, including those linked to the SDGs.
2.4. Consider the cross-cutting priority 2 in the INTOSAI Strategic Plan 2017-2022, which called upon member SAIs to “contribute to the follow-up and review of the SDGs within the context of each nation’s specific sustainable development efforts and SAI’s individual mandates”.
2.5. Discuss the decisions and observations made by SAIs in their related work, and evaluate the influence of the crisis of Covid-19 on the 2030 Agenda or the SDGs because the COVID-19 pandemic had a serious impact on achieving the SDGs, which may affect the momentum of progress of the previous years.
2.6. Make use of the IDI SDGs Audit Model (ISAM) as a practical “how to” guidance aimed to support SAIs in conducting high quality audits of SDG implementation based on the ISSAIs. It is based on five principles: focus on outcome; recognize SAI diversity; ISSAI-based; inclusiveness; and add value. The performance audit does not focus on entities, projects, programmers or processes, but rather the interplay between them for achievement of cross-cutting results. (IDI ISAM Handbook, March 2020 version)
2.7. Consider key observations within the “Auditing SDGs” small group of unique online platform for exchanging experiences of specialists in government auditing and business with representatives of the scientific community during the First INTOSAI International Scientific and Practical Conference was held on 21–22 April 2021 under the auspices of the INTOSAI Chair.
2.8. In terms of ASOSAI, make more efforts in promoting capacity building activities for member SAIs on SDGs such as the development of a Strategic Plan, Working Plan or Capacity Building Program which should be based on a thorough, comprehensive survey of needs of all members and should be discussed at important meetings of ASOSAI; strengthening the sharing of experiences on SDGs audits on a regular and continuous basis, including performing remote audits; providing guidance on SDGs audits; deepening the specialized information of online training courses for members on SDGs audit, particularly on how to exploit and effectively use data analysis techniques; promoting the implementation of cooperative audits, etc.
2.9. In terms of member SAIs, actively participate in international forums; apply a combination of various audit methods and techniques such as using information survey tools, selecting SDGs audit topics with direct impact and integrating them into SAI's Strategic Audit Plan, thereby incorporating them into the National Medium-Term Development Plan; develop audit procedures, standards, methods and plans and strengthen internal auditors’ training on SDGs audits; participate in collaborative audits; set up SDGs coordination center, etc.
Proposals and recommendations of member SAIs in improving ASOSAI's activities on environmental audits and SDGs audits will be recorded and reflected in the Bangkok Declaration, specifically in Chapter II. SAIs and encouraging for the achievement of SDGs including i) Recognize the importance of the Hanoi Declaration on environmental auditing for sustainable development; ii) Emphasize the Whole of Government (WoG) approach for the audit of SDGs implementation; iii) Consider multi-stakeholders engagement in the audit of SDGs implementation and iv) Consider the concept of Leave No One Behind (LNOB) in the audit of SDGs implementation.
At the same time, these recommendations continue to be absorbed and specified in the ASOSAI Strategic Plan Task Force for the period of 2022-2027, particularly: Crosscutting Priority 2: Encouraging SAIs’ efforts for the achievement of the SDGs, including i) SDGs-related knowledge sharing and capacity development of SAIs; ii) Audits regarding the national implementation of SDGs and iii) SDGs-related cooperative audits in the ASOSAI region for enhancing values and benefits of SAIs.
The Hanoi Declaration is an important document expressing and affirming the interest, efforts and contributions of ASOSAI in general and member SAIs in particular in pursuing the goal of sustainable development. All the efforts of ASOSAI Working Groups, Committee, and member SAIs in implementing the two strategic pillars of the Hanoi Declaration are of great value to the development of ASOSAI.
The sustainable development of each country and the global economy in the future always requires the balance between economic growth and environmental protection. Therefore, the content of the Hanoi Declaration on Environmental audits and the audit of implementation of SDGs have and will always be inherited and developed as a priority pillar in the Strategic Plan as well as in other important documents of ASOSAI in the next stages,most recently the ASOSAI Strategic Plan 2022-2027 and Bangkok Declaration.
The ASOSAI Strategic Plan 2022-2027 continues to affirm the importance of implementing the SDGs in Crosscutting Priority 2: “Encouraging SAIs’ efforts for the achievement of the SDGs”, with specific actions in the Implementation Matrix set by The ASOSAI Working Group on SDGs, the implementation of which was led by SAI Kuwait. In addition, the goal of implementing SDGs was once again inherited and developed in the Bangkok Declaration drafted by SAI Thailand - ASOSAI Chairman for the 2021-2024 term – as follows: “The Hanoi Declaration was an important document in the 14th ASOSAI assembly in 2018. This document affirms ASOSAI's interests, efforts, and contribution to the pursuit of SDGs. The recommendation of the Hanoi Declaration is to promote knowledge sharing and capacity development in the ASOSAI community in the field of environmental auditing for sustainable development. SAIs should recognize the concept of Building Back Better to implement the auditing SDGs in the next normal. With the SDGs framework, SAIs could give constructive recommendations for economic recovery and the opportunity to redesign a sustainable world, also resilient in better harmony”.
With these achievements, inheritance and development of the Hanoi Declaration in the strategic direction of ASOSAI in the future, we can be proud of the proactive and valuable contributions of ASOSAI and its member SAIs in the pursuit of the United Nations Millennium Development Goals of SDGs, contributing to the creation of an increasingly green and sustainable environment both in Asia and in the world.
The 15th ASOSAI Assembly in a nutshell
During the challenging time, international activities have been adapted by online conferences or virtual meetings. Likewise, the important event of the ASOSAI community is the ASOSAI Assembly, which will be held every three years. Even though the Covid-19 pandemic has been concerned, the 15th ASOSAI Assembly was held during 6-8 September 2021. The State Audit Office of the Kingdom of Thailand was the host of this meeting. SAI Thailand summarized eight highlights of the 15th ASOSAI Assembly as follows.
1. The 15th ASOSAI Assembly was the first time to hold a virtual assembly.
The global pandemic effects could open the chance to use the online conference through the digital platform. Therefore, SAI Thailand (Host), SAI Vietnam (Chairman), and SAI China (ASOSAI Secretariate) decided together to hold the 15th ASOSAI Assembly via virtual meetings. This meeting ran by Zoom and Slido platforms. The assembly reflected the new normal and resilient way to resolve the emerging challenges.
Mr. Tran Sy Thanh (right) and General Chanathap Indamra in the 15th ASOSAI Assembly (virtual meeting)
2. SAI Vietnam and the success of the Hanoi Declaration,
the 14th ASOSAI Assembly was held at Hanoi, Vietnam, in 2018. The assembly approved the Hanoi Declaration, which focused on Environmental Auditing for Sustainable Development. During 2018-2021, the Hanoi Declaration was an important document expressing and affirming the interest, efforts, and contributions of ASOSAI in general and member SAIs in particular in pursuing sustainable development. All the efforts of ASOSAI Working Groups, Committee, and member SAIs in implementing the pillars of the Hanoi Declaration are of great value to the development of ASOSAI.
3. SAI Thailand is the new Chairman of ASOSAI.
The agenda 20 of the 15th ASOSAI assembly on 7th September 2021, the virtual ceremony of the ASOSAI flag hand over, Mr. Tran Sy Thanh, Auditor General of Vietnam, Chairman of ASOSAI, handed over the ASOSAI flag to General Chanathap Indamra, the President of State Audit Commission. This ceremony is the symbol of moving to the new Chairman of ASOSAI. Therefore, SAI Thailand, led by General Chanathap Indamra, will be the new Chairman of ASOSAI during 2021-2024.
General Chanathap Indamra is the new Chairman of ASOSAI (2021-2024)
4. SAI Thailand proposed the Bangkok Declaration 2021.
ASOSAI members approved the Bangkok Declaration in the 15th ASOSAI virtual assembly. The key message of the declaration shows that the ASOSAI community prepares for the next normal in public sector auditing, announced by the Bangkok Declaration 2021: SAIs, and preparing for the next normal. The Bangkok Declaration 2021 is based on documentary reviews from five necessary international declarations: Lima Declaration 1977, Bejing Declaration 2013, Hanoi Declaration 2018, Abu Dhabi Declaration 2019, and Moscow Declaration 2019. These declarations represent the robust concept as the core concept for public sector auditing development. Meanwhile, the main chapters of the Bangkok Declaration 2021 follow the ASOSAI strategic plan 2022-2027, giving a whole picture of ASOSAI in the future.
5. SAI Thailand and preparing Bangkok Declaration;
the draft of the declaration was circulated in July 2021. All ASOSAI members were interested in this draft and provided constructive feedback and recommendations. SAI Thailand recognized all feedback also adapted these recommendations for the final version of the Bangkok Declaration, which represented the robust concept for public sector auditing development. As a result, the Bangkok Declaration 2021 consisted of four chapters as follows; Chapter I: SAIs and promoting good governance in the next normal; Chapter II: SAIs and encouraging for the achievement of SDGs; Chapter III: SAIs and leveraging by using advanced technologies for public sector auditing; and Chapter IV: SAIs and responding to disaster and pandemic issues.
6. The host of the 16th ASOSAI Assembly will be in India.
The 56th ASOSAI Governing Board Meeting was held on the first day (6th September 2021). The Governing Board members used the Slido platform conducted by ASOSAI Secretariate (SAI China) to elect online for the next host of the 16th ASOSAI Assembly. SAI India got the highest votes. Therefore, SAI India will be the next host of the ASOSAI Assembly and be the next Chairman of ASOSAI (2024-2027). In the assembly, the ASOSAI members voted online for new Governing board members and Audit Committee. The seven SAIs were elected as the new ASOSAI Governing Board members consisted of SAI Saudi Arabia, South Korea, Malaysia, Philippines, Turkey, Russia, and Pakistan. Meanwhile, ASOSAI members elected SAI Kazakhstan and Azerbaijan as the new Audit Committee.
7. The report of ASOSAI activities during three years,
even though the global pandemic has existed, the ASOSAI activities still have been progressed and successful. For example, SAI China represented the implementation of the ASOSAI Strategic Plan 2016-2021, the support of the ASOSAI Grant, and the ASOSAI Working Group's growth on Environmental Auditing. SAI India showed the improvement of ASOSAI Journal. In the meantime, SAI Japan reported the activities of the ASOSAI Capacity Development Committee. SAI UAE reported the success of the 12th ASOSAI Research project (2018-2021), studied under Audit on Implementation of SDGs: Leveraging Digital or Big Data achieve the SDGs to related to three perspectives: policy coherence, information technology, and accountability line. Furthermore, the ASOSAI members approved the establishment of the Working Group on SDGs (proposed by SAI Kuwait) and the Working Group on Crisis Management Crisis (proposed by SAI Korea).
The logo of the 8th ASOSAI Symposium
8. The accomplishment of the 8th ASOSAI Symposium, SAI Thailand proposed the ASOSAI and the Next Normal: Resilience amidst Challenges
as the main theme for the symposium. In addition, the sub-themes follow the cross-cutting priorities of ASOSAI strategic plan 2022-2027, giving a whole picture of ASOSAI in the future. Likewise, they align with four chapters of the Bangkok Declaration 2021 as follows, (a) SAIs and promoting good governance in the next normal; (b) SAIs and encouraging for the achievement of SDGs; (c) SAIs and leveraging by using advanced technologies for public sector auditing, and (d) SAIs and responding to disaster and pandemic issues. Thus, the objective of this symposium is to share knowledge, experiences, visions, and perspectives of ASOSAI members about coping SAIs during a pandemic and preparing SAIs for the post-pandemic. The compendium report will be published on the ASOSAI website. The symposium date was held an online symposium on 8th September 2021. There are 38 papers to submit for this symposium. After the symposium, SAI Thailand will summarize these presentations to provide the compendium report, published through the ASOSAI website and www.asosaithailand.org.
Please visit our website asosaithailand.org