1. Background

For many years, Supreme Audit Institutions (SAIs) of ASEAN member states have been involved in activities offered by INTOSAI and ASOSAI in building institutional framework and strengthening capacity of SAIs. However, with the growing demands which SAIs of ASEAN member states are called to fulfil, they feel the need to have a forum which focuses to promote technical cooperation in public sector audit, inter alia, exchange of information, best practices and lessons learned while addressing common problems faced within the ASEAN region. Due to this need, the ten SAIs of ASEAN member states decided to set up a new organization named the ASEAN Supreme Audit Institutions (ASEANSAI).

ASEANSAI is expected to encourage and promote good governance within the ASEAN region. Thus, ASEANSAI will focus on capacity development for SAIs of ASEAN member states and technical cooperations dealing with important and common audit issues in the ASEAN region.

The establishment of ASEANSAI is in line with the commitment of ASEAN member states to establish an ASEAN Community by 2015 with the principle of good governance as stated in the Preamble of the ASEAN Charter. In achieving this goal, a closer and more enhanced cooperation among SAIs of ASEAN member states is required. Therefore, ASEANSAI will also contribute positively and constructively as ASEAN’s independent partner in relation to the enhancement of good governance to have a better government.

2. Establishment of ASEANSAI

On November 16, 2011, ten SAIs gathered in Bali, Indonesia, namely Audit Department of Brunei Darussalam, National Audit Authority of the Kingdom of Cambodia, Audit Board of the Republic of Indonesia, State Audit Organization of Lao People’s Democratic Republic, National Audit Department of Malaysia, Office of the Auditor General of the Republic of the Union of Myanmar, Commission on Audit of the Republic of the Philippines, Auditor-General’s Office of Singapore, Office of the Auditor General of the Kingdom of Thailand, and State Audit Office of the Socialist Republic of Vietnam, to sign the Agreement on the Establishment of ASEANSAI.

On the same day, the First Assembly of ASEANSAI was held and essential things were agreed upon such as the chairmanship of ASEANSAI, financial contribution, and the setting up of committees to perform special tasks. Currently, National Audit Authority of the Kingdom of Cambodia is the Chairperson of ASEANSAI while State Audit Organization of Lao People’s Democratic Republic is the Vice Chairperson of ASEANSAI, both for the period 2015-2017.

For further reference please visit http://www.aseansai.org/about-us/organization/

3. Objectives

The objectives of ASEANSAI include the following:

1. To build capacity and promote cooperation and understanding among the members of ASEANSAI through the exchange and sharing of knowledge and experiences in the field of public sector auditing so as to strengthen the audit institutions;
2. To provide a conducive environment and facilities to promote research, training, and continuous education among the members of ASEANSAI through the sharing of best practices and exchange of lessons learned; and
3. To serve as a centre of information and as an ASEANSAI link with other international organizations and institutions in the field of public sector auditing.

4. Functions

The functions of ASEANSAI include the following:

1. To create and maintain a data bank of best practices, standards, and methodologies in field of public sector auditing;
2. To organize seminars, workshop, studies, or other activities related to the exchange of knowledge and experiences in the field of public sector auditing;
3. To undertake other activities that will promote good governance and cooperation among Members of ASEANSAIs.

5. Relation with other similar organizations

Members of ASEANSAI are also members of ASOSAI and also INTOSAI. Without a doubt, these organizations can benefit from each other. In undertaking its activities, ASEANSAI can cooperate with other INTOSAI Regional Working Groups.

6. Committees

ASEANSAI set up four committees to perform special tasks:

1. Strategic Planning Committee to develop the Strategic Plan, chaired by SAI of Vietnam with SAIs of Indonesia, Malaysia, Philippines, Brunei Darussalam, Thailand, and Lao PDR as the members;
2. Rules and Procedures Committee to develop rules and procedures, chaired by SAI of Singapore with SAIs of Brunei Darussalam, Lao PDR, Malaysia, and Thailand as the members;
3. Knowledge Sharing Committee to develop and implement the plan for knowledge sharing, chaired by SAI of Malaysia with SAIs of Brunei Darussalam, Cambodia, Lao PDR, Myanmar, Philippines, and Thailand as the members; and
4. Training Committee to develop and implement the plan for training, chaired by SAI of the Philippines with SAIs of Brunei Darussalam, Indonesia, Malaysia, dan Thailand as the members.