Asian Organization of Supreme Audit Institutions

Asian Organization of Supreme Audit Institutions
Name	Asian Organization of Supreme Audit Institutions
Abbreviation	(AOSAI)
Founded	24 November 1991
Headquarters	Tokyo, Japan
Region	Asia and Pacific
Membership	Supreme audit institutions of Asian and Pacific countries
Leader title	President
Leader name	(varies)
Website	(official)

Asian Organization of Supreme Audit Institutions is a regional association of national audit bodies established to promote cooperation among supreme audit institutions across Asia and the Pacific. It facilitates knowledge exchange among institutions such as the National Audit Office (United Kingdom), Government Accountability Office (United States), and regional peers like the Comptroller and Auditor General of India and the Board of Audit and Inspection (South Korea). The organization engages with multilateral forums including the United Nations, the Asian Development Bank, the International Monetary Fund, and the World Bank to advance public sector auditing standards.

History

The organization was conceived during meetings involving the United Nations Development Programme, the Asian Development Bank, and delegations from the People's Republic of China, Japan, and the Republic of Korea in the late 1980s and early 1990s. Founding members included audit offices from India, Pakistan, Bangladesh, Sri Lanka, and Thailand, building on earlier cooperation seen in groups like the International Organization of Supreme Audit Institutions. Early conferences attracted observers from the European Court of Auditors, the United States Government Accountability Office, and the Auditor General of Canada. Throughout the 1990s the organization expanded membership to include states from Central Asia such as Kazakhstan, Kyrgyzstan, and Uzbekistan following the dissolution of the Soviet Union. Milestones include thematic symposia linked to events like the Asian Financial Crisis (1997) and joint initiatives with the Organisation for Economic Co-operation and Development and the International Monetary Fund.

Membership and Structure

Membership comprises supreme audit institutions from countries across South Asia, Southeast Asia, East Asia, Central Asia, and the Pacific Islands. Notable members include the Comptroller and Auditor General of India, the Supreme Audit Institution of China, the Board of Audit and Inspection (South Korea), the Office of the Auditor-General (New Zealand), and the State Audit Office of Vietnam. Associate and observer relationships have been formed with institutions such as the European Court of Auditors, the African Organization of Supreme Audit Institutions, and the Caribbean Organization of Supreme Audit Institutions. The statutory framework references models from the INTOSAI Framework of Professional Pronouncements and echoes principles promoted by the United Nations Convention against Corruption.

Functions and Activities

Core activities include facilitating peer reviews, organizing congresses and seminars, publishing guidance, and issuing technical papers. The organization runs thematic working groups on topics like performance audit methodologies, IT audit practices, and environmental audit linked to programs of the United Nations Environment Programme and the Green Climate Fund. It hosts triennial congresses reminiscent of gatherings of the International Organization of Supreme Audit Institutions and conducts performance audits similar to those practiced at the Government Accountability Office (United States), the National Audit Office (United Kingdom), and the Cour des comptes (France). Collaborative audits have engaged partners such as the Asian Development Bank, the World Bank, and the International Finance Corporation.

Governance and Secretariat

Governance is exercised through a General Assembly, a Governing Board, and periodic Congresses reflecting practices used by bodies like the INTOSAI and the European Court of Auditors. The Secretariat, hosted in Tokyo, coordinates activities, communications, and implementation of strategic plans developed in consultation with the Asian Development Bank and the United Nations Office on Drugs and Crime. Past presidents and chairs have included heads of audit institutions from Japan, India, Indonesia, and Iran. Statutes and by-laws draw on models from the International Monetary Fund governance manuals and the World Bank operational policies.

Regional and International Cooperation

The organization engages with regional entities including the Association of Southeast Asian Nations, the South Asian Association for Regional Cooperation, and the Shanghai Cooperation Organisation to align audit practices with regional development agendas. It maintains memoranda of understanding with the United Nations, the Asian Development Bank, the Organisation for Economic Co-operation and Development, and the International Organization of Supreme Audit Institutions (INTOSAI). Joint activities have involved the World Bank Group, the United Nations Development Programme, and the Green Climate Fund on issues such as anti-corruption measures enacted under the United Nations Convention against Corruption.

Capacity Building and Training

Capacity building programs include workshops, fellowships, and training modules developed with partners like the Asian Development Bank Institute, the Japan International Cooperation Agency, the United States Agency for International Development, and the Royal Audit Authority (Bhutan). Training topics mirror curricula used by the Government Accountability Office (United States), the National Audit Office (United Kingdom), and academic partners such as Harvard Kennedy School, London School of Economics, and the National University of Singapore. E-learning initiatives leverage platforms promoted by the United Nations Institute for Training and Research and collaboration with universities including Peking University and University of Tokyo.

Challenges and Criticisms

Critics cite uneven capacity among members such as differences observed between the Cour des comptes (France) model and smaller Pacific audit offices like the Office of the Auditor-General (Papua New Guinea), raising concerns similar to debates in the International Organization of Supreme Audit Institutions. Issues include resource disparities, political independence questions paralleling controversies at the Comptroller and Auditor General (India) and allegations faced by audit institutions in Pakistan and Bangladesh, and coordination difficulties across diverse legal systems influenced by the Commonwealth of Nations legal traditions and civil law jurisdictions of Japan and China. Calls for greater transparency reference standards promulgated by INTOSAI and oversight mechanisms akin to those discussed at the United Nations General Assembly.

Category:Supreme audit institutions Category:International organizations