The Asian Organization of Supreme Audit Institutions (ASOSAI) is one of the key regional groups under the umbrella of the International Organization of Supreme Audit Institutions (INTOSAI). Established in 1979, ASOSAI began with 11 member states and has since expanded to include 47 Supreme Audit Institutions (SAIs) across Asia.
The foundation of ASOSAI was proposed during the 9th INTOSAI Congress held in October 1977, in Lima, Peru, by Francisco S. Tantuico, Jr., then Chairperson of the Commission on Audit (COA). The initiative gained momentum in September 1978, when the heads of nine Asian SAIs convened in Berlin, West Germany, for a seminar hosted by the Deutsche Stiftung für Internationale Entwicklung (German Foundation for International Development). During the said event, the charter for ASOSAI was formally adopted and signed.
The first Assembly and Governing Board meeting (GBM) of ASOSAI took place in May 1979, in New Delhi, India, where the organization's Rules and Regulations were officially approved, marking the beginning of its operations. The said Assembly, comprising all members of the Organization, convenes every three years. Since its inception, it has played a pivotal role in shaping the direction and focus of the Organization. Subsequent Assemblies have been held in various locations in Asia.
In addition, each of the subsequent six Assemblies honed in on specific audit themes, with international seminars organized around these topics in conjunction with the Assembly. Significantly, a notable change occurred during the 8th Assembly, where a new format was introduced—a one-day symposium focused on a selected theme. This symposium featured a keynote address, and presentations on a special report related to the theme, and concluded with a panel discussion.
Meanwhile, the Governing Board (GB) serves as the executive body of the ASOSAI and is composed of twelve-member SAIs. GB members meet annually. During the 15th ASOSAI General Assembly held on Sept. 7, 2021, COA was elected as a member of the GB.
COA has been an active member of the ASOSAI GB for many years. Its involvement with ASOSAI began during the 1st Assembly when it served as the Secretary-General from 1982 to 1985. Notably, the Commission held the position of Chairman during the 9th Assembly from 2006 to 2009. Further, it has maintained its ASOSAI membership during the periods 2003-2006, 2015-2018, and continuously from 2021 to the present date.
For 2024, COA has signified its intention to be a member of the ASOSAI GB for the period 2024-2027. The said election is comprised of seven vacant posts for the GB and two vacant posts for the Audit Committee. It will be held during the Second Plenary of the 16th ASOSAI Assembly on September 27, 2024, in New Delhi, India. Yours truly, as the Senior Commissioner, will attend as the Head of the Delegation together with the officials and personnel of the Commission’s Professional and Institutional Development Sector. In addition, as stipulated in the ASEANSAI Executive Committee Work Plan for 2024-2025, COA or SAI Philippines will represent as the incumbent Chair of the ASEANSAI.
Relative thereto, from Sept. 21 to 27, 2024, the ASOSAI community will hold a series of key meetings and events. On Sept. 21, there will be a Bilateral Meeting between the Secretariat and the Capacity Development Committee (CDC), followed by the 5th ASOSAI Grant Committee meeting and a Tripartite Meeting with the Secretariat, IDI, and the CDC. Likewise, on Sept. 22, the agenda includes the 11th ASOSAI Strategic Plan Task Force meeting, the ASOSAI CDC meeting, and the 6th ASOSAI Task Force for ASOSAI Regulations (TFAR) meeting. The TFAR aims to collect, research, and revise existing regulations while heeding the urgent demands of ASOSAI to draft much-needed regulations. COA is a member of the said Task Force. The final adoption thereof is targeted to take place during the 16th ASOSAI Assembly.
The 60th ASOSAI GBM is scheduled to take place on September 23, with the attendance of twelve members. Subsequently, from Sept. 24 to 27, the 16th ASOSAI Assembly will encompass the First Plenary, an ASOSAI Symposium, a Social Program, and the Second Plenary. Finally, on September 27, the 61st Governing Board meeting will convene to welcome the new members for the 2024-2027 term.
Moving forward, as a pivotal member of the ASOSAI, COA has consistently participated in various ASOSAI initiatives and meetings and has contributed significantly to several ASOSAI Working Groups (WGs), notably the ASOSAI WG on Environmental Auditing, ASOSAI WG on Sustainable Development Goals,
Fulfilling its commitment to the ASOSAI, and as approved at the 15th ASOSAI Assembly and the 58th ASOSAI GBM, COA will host the ASOSAI Seminar on “Dealing with Fraud and Corruption in Auditing” on Oct. 21-25, 2024, in Manila, Philippines. (Roland Café Pondoc is a Commissioner of COA)