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Asia

ASOSAI and IDI
Empowering SAIs across Asia for impact and integrity

About ASOSAI

Asian Organisation of Supreme Audit Institutions (ASOSAI)

ASOSAI was established in 1979 with 11 members. Now membership has grown to 48 Supreme Audit Institutions (SAIs). Some SAIs that are members of ASOSAI also belong to other regional groups, highlighting their engagement in transregional collaborations.

Among the 48 ASOSAI members, 22 are affiliated with additional INTOSAI regional organisations. For instance, 10 ASOSAI members are also members of ARABOSAI, strengthening ties between Asian and Arab countries. Similarly, some member SAIs are part of EUROSAI, emphasising close collaborations with Europe. There is also some dual membership with PASAI and AFROSAI, showcasing exchanges within the Pacific region and Africa, respectively. This dual membership allows these SAIs to benefit from diverse perspectives and practices, enhancing their ability to conduct effective audits and promote financial transparency at both regional and international levels.

Visit the ASOSAI Website

Why IDI-ASOSAI Cooperation Matters

IDI’s partnership with ASOSAI is grounded in a deep understanding of Asia’s rich diversity and complex public sector landscape.

Across the region, SAIs operate in varied contexts – from emerging economies and densely populated nations to countries undergoing rapid institutional reform. These ASOSAI members face distinct challenges in governance, capacity development, and public financial management.

IDI’s support is designed to reflect this reality.

Together, ASOSAI and IDI transform regional diversity into a shared strength—advancing transparency, accountability, and good governance throughout Asia.

How IDI works with ASOSAI

Working with the ASOSAI Secretariat

IDI engages closely with ASOSAI Secretariat (SAI China) to support the implementation of ASOSAI strategic plan and to ensure that members SAIs are coordinated and aligned with the regional needs.

Working with ASOSAI Capacity Development Administrator

IDI collaborates strongly with the ASOSAI Capacity Development Administrator (SAI Japan) for design and delivery of IDI initiatives in the ASOSAI region.

ASOSAI Assembly

The highest decision-making body of ASOSAI, the Assembly, includes all member SAIs. It meets once in three years.

ASOSAI Governing Board

The Governing Board is the executive arm of the ASOSAI which consists of 12 members (Head of the SAI where the last regular Assembly was held (Chairman of ASOSAI), Head of the SAI where the next regular Assembly will be held, Secretary General of ASOSAI, Head of the SAI appointed by the Governing Board as the Capacity Development Administrator of ASOSAI, Head of the SAI appointed by the Governing Board as the Editor of Asian Journal of Government Audit, The immediate past Chairman and the immediate past Secretary General, Six other Heads of the SAI elected by the Assembly. The Governing Board meets once in three years.

ASOSAI

What IDI and ASOSAI Are Working On

IDI collaborates with ASOSAI member SAIs through its global initiatives, which are adapted to reflect the unique needs, priorities, and realities of the Asian region. This partnership contributes directly to the delivery of ASOSAI’s strategic goals—through global, regional, and country-level engagements that support SAIs in diverse governance and development contexts. IDI’s support is focused on four key pillars:

Institutional Capacity

Strengthening SAIs’ internal governance, workforce capability, audit methodologies, and strategic management to enhance institutional resilience and performance.

Audit Quality

Promoting the consistent application of international standards, facilitating cooperative audits, and supporting the development of robust quality management systems.

Sustainable Audit Practices

Helping SAIs build and maintain systems that enable high-qualitHelping SAIs build and maintain systems that enable high-quality, high-impact audits that serve the public interest.y, high-impact audits that serve the public interest.

Inclusivity and Relevance

Encouraging SAIs to address issues that matter to citizens—such as environmental sustainability, gender and inclusiveness, and the Sustainable Development Goals—ensuring audits remain relevant and responsive.

What’s Happening Now
6
SAIs completed their Climate Change Adaptation Actions (CCAA) audits (Bhutan, China, Indonesia, Maldives, Philippines, and Viet Nam)
2
SAIs issued their Climate Change Adaptation Actions (CCAA) audit reports
2
SAIs in first year implementation and operation phase of System of Audit Quality Management (Pakistan and Maldives)
6
SAIs in the process of establishing System of Audit Quality Management (Bhutan, Bangladesh, Philippines, Mongolia and Nepal)
385
auditors and 148 SAI Coaches from 21 SAIs involved to date in Professional Education for SAI Auditor (PESA) certification
5
SAIs in their final phase of the Sustainable Performance Audit Practice initiative (Bhutan, Bangladesh, Philippine, Mongolia and Nepal)
3
SAIs at different stages of implementing GSAI initiative (Kyrgyzstan, Tajikistan and Uzbekistan)
1
SAI in Sustainable Financial Audit Practice pilot phase and financial audit manual finalisation (Lao)

ASOSAI Regional Manager

Karma Tenzin
Karma Tenzin
Assistant Director General
Professional and Relevant SAIs