From the desk of ASOSAI Chair

Comptroller and Auditor General of India ASOSAI Chairman

Dear Members of the ASOSAI Community,

In an era marked by dynamic change and growing public expectations, the demand for transparency, efficiency and accountability in governance continues to intensify. Supreme Audit Institutions (SAIs) play a vital role in meeting this demand by promoting the responsible use of public resources and reinforcing trust in public institutions.

Among various audit disciplines, performance auditing has gained increasing importance as a tool to assess whether government programs and policies are achieving their intended outcomes in terms of economy, efficiency, and effectiveness. It offers valuable insights that support informed decision-making, improved service delivery and enhanced public sector performance.

As Chair of the Asian Organization of Supreme Audit Institutions (ASOSAI), I underscore the significance of performance auditing as a catalyst for good governance. In the Asia region-home to a wide range of political, social, and economic systems - performance audits provide a common framework to evaluate key national priorities, from infrastructure and healthcare to education and environmental sustainability. This shared approach strengthens the role of SAIs as enablers of evidence - based governance.

To fully realize the potential of performance auditing, SAIs must continue to evolve. Embracing technological advancements - such as data analytics, artificial intelligence, drones, geographical information systems can significantly improve the quality of audit and resultantly the audit impact. Equally important is the enhancement of institutional capacity through training, knowledge - sharing, and peer collaboration, both within the region and beyond. Finally, closer engagement with the stakeholders throughout the audit process can improve the acceptability of audit results and follow up action.

I encourage all ASOSAI members and our global partners to foster innovation in audit methodologies, engage constructively with stakeholders and reaffirm our collective commitment to the principles of integrity, transparency and accountability. Through these efforts, SAIs can make a lasting contribution to stronger governance systems and improved outcomes for citizens through performance audit.

With my best wishes,

Shri K Sanjay Murthy

Comptroller & Auditor General of India and Chairman, ASOSAI