ECOSAI Circular focuses on fostering knowledge sharing in the area of public auditing with the
intent to promoting professional and technical cooperation among member SAIs. It gives me
immense pleasure to present Spring issue of ECOSAI Circular 2019.
I am glad to share with our readers the outcome of valuable efforts of President, ECOSAI, for
strengthening professional cooperation within and without the region. In a bid to broaden the
horizon of ECOSAI, he has invited SAIs of Qatar, Kuwait, Mongolia and Palestine to join the
Organization as 'Observer'. This initiative is aimed at enabling the member SAIs to learn from
experiences of SAIs working in diverse geographical region under different governance
frameworks and mandates but faced with a range of challenges common to ECOSAI region. I
congratulate the President, ECOSAI for his dynamic leadership role. I am optimistic that the
'Observer' SAIs will afford this opportunity to ensure exchange wide-ranging and rewarding
The ECOSAI Circular precisely targets the professional enrichment of member SAIs. I hope you
will enjoy reading the current issue as much as I did. I take this opportunity to thank all the
contributors for making the present issue rich in contents and encourage ECOSAI members to
become more proactive in contributing to the Organization's initiatives for the benefit of all.
Javaid Jehangir
Auditor General of Pakistan
Secretary General ECOSAI
ECOSAI - 2019