From the desk of ASOSAI Secretary General

The public sector plays vital roles in key areas of social development such as reducing poverty and hunger, promoting education and public health, creating investment and employment opportunities, protecting ecological environment and addressing climate change. The public sector is of great significance in fostering comprehensive human development and sustained social progress. The World Public Sector Report 2024 released by the United Nations emphasizes the needs for the public sector to continuously enhance credibility, achieve innovative transformation, swiftly address crises and meet sustainable development goals.

In recent years, supreme audit institutions (SAIs) in Asia have played a crucial part in promoting scientific decision-making, improving public financial management, and mitigating public risks through independent, professional, and authoritative oversight. SAIs have effectively driven the public sector to operate with integrity, accountability, and efficiency, so as to bring value and benefits to public life. The National Audit Office of China (CNAO) has continuously strengthened its efforts in auditing public infrastructure, education, healthcare, social security, and other public funds and livelihood projects. CNAO tracks the implementation of policies, the allocation of funds, and the progress of projects, ensures that real benefits reach the people, and thereby safeguards the interests of the people and increases public welfare. In this regard, SAIs help promote the high-quality economic and social development.

We live in an era full of challenges, but also one brimming with hope. Peace and development are our shared cause, fairness and justice are our common ideal, and democracy and freedom are our collective pursuit. This issue of the ASOSAI Journal features the audit practices and cases of public sector audits conducted by SAIs across various countries. We aim to draw the attention of SAIs to the importance of performance auditing in the public sector, promote the exchange of experiences, knowledge sharing, and capacity building, and continuously drive the optimal allocation of public resources, and advance the process of social innovation.

Asia, with its vast territory, abundant resources, and large population, has emerged as an engine driving the recovery and growth of the world economy. The future is promising, and revitalization is underway. We believe that through our collective efforts in performance auditing of the public sector, SAIs in Asia will make greater contributions to ensuring the safe and efficient use of public funds and resources, improving national governance systems and capabilities, and achieving sustainable economic and social development.