Board-of-Editors – asosaijournal

Since 1983, the Asian Journal of Government Audit has contributed immensely in promoting the exchange of ideas and experience in public audit amongst ASOSAI members by being its voice and a popular medium of communication to promote a sound and effective audit system.

Mr. K. Sanjay Murthy was sworn in as the Comptroller and Auditor General of India on 21st November 2024 by the Hon’ble President of India and he assumed office on the same day.

Before his appointment as CAG, Mr. K. Sanjay Murthy, an IAS Officer of 1989 batch, served as the Secretary in the Department of Higher Education, Ministry of Education, a position he held from 1st October, 2021 to 20th November, 2024. In this role, he played a pivotal role in implementation of the transformational National Education Policy 2020.

Previously, he held the position of Chief Executive Officer and Managing Director of the National Industrial Corridor Development Corporation Limited under the Ministry of Commerce and Industry. He also held senior positions as Additional Secretary and Joint Secretary in the Ministry of Housing and Urban Affairs and Ministry of Information and Broadcasting, overseeing development of urban transport and broadcast regulations and licensing. In the State Government, he worked as Secretary in the Education, Technical Education, Power and Transport sectors. During his service, he has also served in the National Institute of Smart Government (NISG), assisting State and Central Government Ministries/Departments with their e-governance adoption.

As the Comptroller and Auditor General of India, Mr. K. Sanjay Murthy is responsible for auditing the accounts and related activities of all the three tiers of government i.e., the Federal, State and Local. These include ministries/departments of the Government of India and the State Governments, state-owned public commercial enterprises controlled by the Federal and State Governments, non-commercial autonomous bodies and authorities financed by the Federal and State Governments, and Local bodies responsible for municipal activities etc. His primary responsibility is ensuring financial accountability in the governance process and making recommendations for the improvement of systems and procedures.

Mr. K. Sanjay Murthy is currently the Chair of the ASOSAI from 2024-2027. He is the external auditor of World Health Organization (WHO) from 2024 to 2027, Food and Agriculture Organization (FAO) from 2020 to 2025, International Labour Organisation (ILO) from 2024 to 2027, International Atomic Energy Agency (IAEA) from 2022 to 2027 and Organization for the Prohibition of Chemical Weapons (OPCW) from 2024 to 2026. Mr. K. Sanjay Murthy is a member of the Governing Board of INTOSAI and Chairman of INTOSAI Knowledge Sharing and Knowledge Services Committee, which is one of the four main committees of INTOSAI. He also chairs the INTOSAI Working Group on IT Audit and the Compliance Audit Sub-Committee. He is a member of other Goal Committees of INTOSAI, viz Professional Standards Committee, Capacity Building Committee and Policy, Finance and Administrative Committee. He is a member of the Performance Audit Sub-Committee, Financial Audit and Accounts Sub-Committee and various Working Groups of INTOSAI.

He is closely associated with ASOSAI's training, research, and publication activities in public auditing and is also Chair of the Board of Editors of ASOSAI Journal. By virtue of occupying these key positions in the international fora, Mr. K. Sanjay Murthy plays a key role in setting international standards and best practices in the field of public audit.

Chairperson Gamaliel Asis Cordoba was appointed by President Ferdinand R. Marcos, Jr. as Chairperson (the equivalent of Auditor-General) of the Commission on Audit (COA) on 21 October 2022. COA is the 124-year-old Supreme Audit Institution of the Philippines.

Chairperson Cordoba currently serves as External Auditor of the International Labour Organization.

Before his COA appointment, Chairperson Cordoba, a lawyer, economist and public administrator, was the longest-serving Commissioner of the National Telecommunications Commission (NTC). Chairperson Cordoba has the distinction of having served under four Philippine Presidents: Presidents Gloria M. Arroyo, Benigno C. Aquino III, Rodrigo R. Duterte and Ferdinand R. Marcos, Jr.

His 13-year stint with the NTC witnessed landmark projects resulting in the country’s marked improvement in Internet speeds through the streamlining of permits for the construction of telecommunication towers and fiber optic installations. The country’s fixed broadband and mobile internet speeds remarkably improved globally under his leadership with Ookla Speedtest Global Index now ranking the Philippines 41st out of 180 countries globally for fixed broadband and 79th out of 140 countries for mobile.

Under his term, the NTC broke the long-time duopoly in the telecommunications industry by successfully selecting a third telco through a most transparent bidding process under the guidance of the International Telecommunication Union. The country also saw the adoption of the Japanese Digital Terrestrial Television Broadcast System as the Philippine Digital TV Platform.

With Cordoba as Commissioner, the NTC also consistently exceeded its collection targets by an average of 132.82% annually and was recognized as a Freedom of Information (FOI) Champion for its exceptional and significant contribution to the FOI Program’s progress and development.

Chairperson Cordoba activated radio groups in times of calamities like typhoons to help victims of natural disasters and ensured that programs such as “Libreng Tawag” were available to assist the public in rehabilitation and recovery efforts.

Actively blocking online child pornography was given priority during his tenure at the NTC. Under his watch, the NTC likewise passed the audits under the European Maritime Safety Agency and obtained the requisite International Standardization Organization accreditation (ISO 9001:2008) from the Certification Body of TUV SUD Asia Pacific TUV SUD Group.

Chairperson Cordoba also served as part of the Board of Directors of the Philippine Amusement and Gaming Corporation from 2008-2009; Appointments Secretary of the Office of Philippine President Gloria M. Arroyo from 2006-2007; Undersecretary of the Office of the President from 2003-2006 and Assistant Executive Secretary from 2002-2003. He also became a Director of the Office of Presidential Chief of Staff from 2001-2002.

In the Office of the President, Chairperson Cordoba became an integral part of the Office’s day-to-day activities, formulating and implementing department strategies, objectives, and policies.

Chairperson Cordoba served in Ex Oficio capacity representing the Office of the President as Director of the Philippine National Railways; Director of the Maritime Industry Authority; Member of the Presidential Committee on Good Governance and Execom Member of the Technology and Livelihood Resource Center.

In 2010, Chairperson Cordoba was awarded the Presidential Medal of Merit by President Gloria M. Arroyo for his exemplary performance and service delivery to the Filipino people. He also received the Radio Award from the Ministry of International Affairs and Communications of Japan. Come November 2023, he will be conferred with “The Order of the Rising Sun, Gold Rays with Neck Ribbon” by the Government of Japan in recognition of his contribution to the cooperation of both countries in the areas of information and technology.

Before joining the government, Chairperson Cordoba was an Associate at the Siguion Reyna, Montecillo & Ongsiako Law Offices, the oldest continuously operating law office in the Philippines today (since 1901). He also worked as a Tax Lawyer at the SyCip Gorres Velayo & Co., a member practice of Ernst & Young International and the country’s premier private auditing firm.

Chairperson Cordoba holds a Bachelor of Arts degree in Economics from the Ateneo de Manila University. He also finished his Juris Doctor in 1996 from the same University and subsequently passed the Philippine Bar Examination the following year.

Chairperson Cordoba’s extensive experience in both private law practice and public service has given him a deep knowledge of institutional governance and processes. In addition, he has won the respect of his peers and clients for his integrity, humility, and acknowledgment of stakeholders’ contribution to the delivery of COA’s mandate.

Mr. W.P.C. Wickramaratne appointed as 41st Auditor General of Sri Lanka and he has commenced his career as an Audit Examiner in the then Auditor General’s Department in 1988 at the age of 23 and left the Department in 1992 to serve as a Government Accountant for nearly one year. Later on he again joined the Auditor General’s Department as a Superintendent of Audit in 1992 and appointed as Deputy Auditor General in 2007 and subsequently promoted to the post of Additional Auditor General in 2015. He was granted no pay leave and worked in the Kingdom of Saudi Arabia as a Divisional Accountant in a Private Company for nearly four years and gained international working experience. His Excellency the President has appointed Mr. Wickramaratne to act in the post of the Auditor General for the period from 1st November 2014 to 28th November 2015. He also appointed to act in the post of the Auditor General in several occasions when the Auditor General was out of the country.

In the capacity of Acting Auditor General and Additional Auditor General Mr. Wickramaratne directly involved in the legal reforms introduced to strengthen the role and the independence of the Auditor General of Sri Lanka through the Nineteenth Amendment to the Constitution and the National Audit Act No 19 of 2018.

Mr. Wickramaratne has graduated with Honours from the Kelaniya University in Commerce and completed his professional accountancy examinations from the institute of Chartered Accountants of Sri Lanka and qualified as a Chartered Accountant in 2001. He is a Fellow Member of the Institute of Chartered Accountants of Sri Lanka (FCA), a qualified accountant member of the Chartered Institute of Public Finance & Accountancy of UK (CIPFA) and Institute of Certified Management Accountants of Sri Lanka (ACMA). He also holds Fellowship in the Institute of Financial Accountants of the United Kingdom (FFA). He is an active member of the Public Sector Accounting Standards Committee of the Institute of Chartered Accountants of Sri Lanka and a member of the Board of Management of the Association of Public Finance Accountants of Sri Lanka, the public sector wing of the Institute of Chartered Accountants of Sri Lanka since its inception.

Mr. Wickramaratne has over 30 years of experience over auditing, investigation and accounting. During his long years of service in the Auditor General’s Department and the National Audit Office Mr. Wickramaratne was responsible, at various times, for the audit of State Enterprises, Statutory Boards and similar bodies and the Accounts of the Central Government. He held the position of project manager of the Public Sector Capacity Building Project and commended his work by the World Bank in several occasions. He was the pioneer of automating the audit work by introducing the audit management software. As Deputy Auditor General he functioned as Head of the Technical Division, Information Technology Division and Training and Development Division.

He has maintained very good relationship with the other sister organizations in the world and with the International Organization of Supreme Audit Institutions (INTOSAI). Mr. Wickramaratne has represented the Auditor General in number of international conferences and workshops and shared his experience with his international colleagues in the fields of public accountability, good governance, implementation of international auditing standards etc.

As the Additional Auditor General Mr. Wickramaratne has realigned the Office to focus on its wider mandate of assuring that public funds have been used lawfully, effectively and efficiently. He has championed an assurance framework, involving fiscal accountability; managerial accountability through continuous audit presence and accountability for service delivery.