Mr. CHOE Jaehyeong

Chairman of the Board of Audit and Inspection of Korea

Former Secretary General of ASOSAI

In my capacity as the Chairman of the Board of Audit and Inspection of Korea (BAI) and the former Secretary General of ASOSAI, I would like to extend my deepest gratitude to all ASOSAI member SAIs for giving the BAI the invaluable opportunity to serve ASOSAI as its Secretariat for the period 2009-2018. I am truly proud that the BAI exerted its most utmost efforts to bring betterment to ASOSAI in every endeavor of performing ASOSAI activities. I thank you wholeheartedly for your support shown to the Secretariat’s activities. To summarize a few:

Financial Management

As per the request from the Audit Committee at the 12th Assembly in 2012 that a unified accounting framework be established, the ASOSAI Secretariat drafted the Financial Rules and the Accounting Policies based on the International Financial Reporting Standards. Thenceforth, all ASOSAI finance was managed in accordance with these rules, and will continue to be so in the future.

At the 42nd Governing Board meeting in 2010, the ASOSAI Secretary General suggested that the ASOSAI budget be planned for a three-year period, so that the Board can control ASOSAI finance in a more predictable way. The Capacity Development Administrator (CDA), the ASOSAI Journal publisher and others that are to spend the ASOSAI Fund were asked to submit a three-year long-term expenditure plan. Meanwhile, the members were also asked to pledge their plans to make voluntary contributions for a three-year period.

Contemplating the ways to utilize the ASOSAI Fund most effectively, the Secretariat conceived the idea of designating training facilities of member SAIs as ASOSAI training centers (so as to provide more capacity development opportunities to the maximum possible number of people by saving the costs to bear). Thankfully, in 2014, the Governing Board approved this suggestion, which was reported by the CDA as per the request of the Secretariat. Then, at the 52nd Board meeting held in September 2018, the SAIs of China, India and Malaysia were designated as the ASOSAI training centers.

ASOSAI Strategic Plans

The ASOSAI Strategic Plan for 2011-2015 was established based on the opinions and demands of member SAIs. In order to ensure a successful implementation of the said Strategic Plan, the Secretariat employed various measures. For example, it formulated an Action Plan of the Strategic Plan in 2011; it submitted a progress report containing the mid-term evaluation for the Strategic Plan to the 12th ASOSAI Assembly held in 2012; and it also placed the final evaluation using quantitative indicators before the next Assembly in 2015. I am glad that the goals of the ASOSAI Strategic Plan for 2011-2015 were achieved successfully in many ways, and thus thankful to the ASOSAI members for their support and participation.

The next Strategic Plan for 2016-2021 was established by the Task Force consisting of the SAIs of China, India, Japan, Korea, Malaysia, and the IDI (the SAI of Vietnam joined this Task Force later in 2016). In its capacity as the Chair of this Task Force, the Secretariat, together with the CDA, took the initiative to have multiple rounds of meetings with the IDI in order to devise the Plan to be a more systematic and useful one. Taking this opportunity, I would like to send my heartfelt appreciation to the IDI for sharing their professional knowledge and experiences with ASOSAI.

The beauty of the said Plan is that an operational plan is devised on a yearly basis, so that the implementation of the Plan is monitored every year, and a future plan is devised accordingly. Simply put, the raison d’état of the Strategic Plan was to stand as a guidepost to help ASOSAI members navigate their paths to the ASOSAI Strategic Goals. The Task Force developed six Key Performance Indicators (KPIs) to be used in evaluating the implementation of this Strategic Plan. I am very glad that the mid-term evaluation for the period 2016-2018 will be conducted based on these KPIs, and be placed before the 54th Governing Board Meeting.

Election Management

The ASOSAI Secretariat found that there was no document which explains the due procedures for selecting various posts of ASOSAI. In 2011, the Secretariat assembled all the procedures dispersed in different records to incorporate into a single ruling document, entitled The Established Selection Procedures for the ASOSAI Posts. Approving the said document, the 43rd Governing Board convened in 2013 acclaimed the ASOSAI Secretariat for its unprecedented efforts. I am delighted that the document serves as a single reference for ASOSAI members to enhance their understanding about the selection procedures for ASOSAI posts.

In the midst of paying keen attention to prevent any confusion in the selection procedures for ASOSAI posts that may arise, the Secretariat noticed a procedural flaw in voting for the members of the Governing Board and the Audit Committee caused by the system of dual self-nomination. If one SAI has already been elected for any of these posts, the votes casted for the SAI for the other post are left wasted. To prevent such wasted votes, the Governing Board at its 50th meeting approved the amendment of the selection procedures, as per the Secretariat’s suggestion, that the voting for the members of both Governing Board and Audit Committee be conducted separately.

The Secretariat also found no rule for the case where two SAIs obtained the same number of votes with a simple majority at the first round of selecting the members of the Governing Board. The Secretariat recommended that only these two SAIs go to the next round, instead of allowing all SAIs who did not win the post at the first round going to the second round.

The SAIs of India and Japan have been making a great deal of contribution to ASOSAI in its capacity as the CDA and the ASOSAI Journal Publisher, respectively. Recognizing these SAIs’ time-honored dedication to ASOSAI, the Secretariat suggested that these two posts be invited to the ASOSAI Governing Board as ex-officio members. Graciously, the ASOSAI Governing Board shared the Secretariat’s view, and approved the suggestion for the SAIs of Japan and India in 2013 and 2016, respectively. Accordingly, relevant clauses of the ASOSAI Charter, as well as the ASOSAI Rules and Regulations, were amended at the 14th Assembly held in September 2018.

Inter-regional Cooperation

It gives me a great pleasure that ASOSAI has established inter-regional partnership with two peer regional organizations of INTOSAI − namely, EUROSAI and AFROSAI. Especially with EUROSAI, ASOSAI fulfilled various knowledge-sharing activities through two times of Joint Conferences in 2011 and 2014 (another one forthcoming in March 2019), inviting each other to their seminars and workshops, and contributing an article to EUROSAI’s official magazine.

With a view to vitalizing the ASOSAI-EUROSAI Joint Conference, in 2016, the Secretariats of ASOSAI and EUROSAI formulated the Terms of Reference (ToR) of the Conference containing detailed directions of organizing the said Conference, reflecting the demands of the members of both organizations. Considering that this ToR will be used from the third Joint Conference to be held in Israel in March 2019, I am expecting that it will play an important role in guiding the host SAI and EUROSAI in the organization of the third Joint Conference.

I sincerely hope that ASOSAI and EUROSAI will benefit greatly from this Joint Conference as it is open, for the first time, to all different levels of officials of all member SAIs, unlike the past two Joint Conferences to which only the heads of the Governing Board members of both organizations were invited.

Meanwhile, ASOSAI and AFROSAI confirmed their determination for their inter-regional cooperation, signing a Memorandum of Understanding at the 22nd INTOSAI Congress held in Abu Dhabi in December 2016. I wish that ASOSAI and AFROSAI will explore various channels to spur the blooming of the ASOSAI-AFROSAI Cooperation.

I would like to send my special thanks to the ASOSAI members for their vigorous support in making ASOSAI a collaborative friend of other INTOSAI regional organizations.

Communication with Member SAIs

For the sake of facilitating interactive communication with ASOSAI members and other stakeholders, the Secretariat strived to upgrade the ASOSAI website consistently with various convenient features, such as online registration for capacity development programs, survey and poll, nomination, among others. I hope that the website had helped all of us with exchanging information with one another. Thank you for your active participation.

Last but not least, I would like to reiterate my heartfelt gratitude to all ASOSAI members, as well as other stakeholders, for supporting the Board of Audit and Inspection of Korea as the ASOSAI Secretariat for the period 2009-2018. In retrospect, it was all thanks to your active and thoughtful support that enabled the BAI to fulfill the heavy duties of the ASOSAI Secretariat over the last nine years. The BAI will put its best efforts to supporting ASOSAI to become one of the leading regional organizations of INTOSAI. Please accept these words to be from all the ASOSAI Secretariat staff who served during the period 2009-2018 when I say, THANK YOU.

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