
The 63rd Governing Board Meeting of Asian Organization of Supreme Audit Institutions (ASOSAI) was held in Astana with the participation of representatives from 19 countries across the region. Kazakhstan hosted an official ASOSAI Governing Board Meeting of this format for the first time.
ASOSAI – one of the largest regional organizations of the International Organization of Supreme Audit Institutions (INTOSAI). Established in 1979 to promote closer cooperation among auditors across Asia, it has grown into one of the most dynamic professional organizations.
The Supreme Audit Chamber of the Republic of Kazakhstan became a full member of ASOSAI in 2000. Today, it participates in the Organization’s Working Groups on Environmental Audit, IT Audit, Sustainable Development Goals, Regional and Municipal Audit, as well as the Task Force on the Study of ASOSAI Standards and Regulations. The Supreme Audit Chamber has previously been elected twice as a member of ASOSAI Audit Committee. In 2024, it was elected as a member of the ASOSAI Governing Board for the first time, for the 2024-2027 term.
The ASOSAI Governing Board Meeting is regarded as one of the key international events in the field of state audit. It traditionally brings together heads of supreme audit institutions from Asian and Arab countries, as well as representatives of other international audit organizations. The decision to hold the next Governing Board Meeting in Astana was made a year earlier at the 62nd ASOSAI Governing Board Meeting in Baku.
Participants reviewed a report on the Organization’s activities over the past year and received reports on current financial management and the budget plan for 2027-2029, cooperation with other regional organizations, and the ASOSAI Strategic Plan. A number of other topical issues were also discussed.
The meeting also considered reports from specialized working groups, including those on Environmental Audit, the Sustainable Development Goals, Crisis management Audit, and State-Owned Enterprises Audit.
In his address, Alikhan Smailov, Chairman of the Supreme Audit Chamber of the Republic of Kazakhstan, noted that, as a member of the ASOSAI Governing Board, the Supreme Audit Chamber actively contributes to strengthening the Organization’s institutional capacity, expanding expert cooperation and promoting advanced state audit practices across the region.
In this context, Alikhan Smailov presented a new initiative on behalf of Kazakhstan to establish an ASOSAI Working Group on Strategic Audit under conditions of Digital Transformation.
“There is an objective need to move towards a new quality of state audit – developing strategic auditing focused on assessing the long-term impact of government decisions, the resilience of national institutions, and the preparedness of public systems for future challenges” he said.
The Chairman of the Supreme Audit Chamber emphasized that supreme audit institutions successfully apply such established tools as financial audit, compliance audit and performance audit. However, these approaches are primarily focused on retrospective analysis – assessing past results, compliance with legislation and the targeted use of budget funds.
According to him, in conditions of global uncertainty, accelerating socio-economic processes and the large-scale adoption of digital technologies, traditional approaches alone are no longer sufficient.
“Strategic auditing is becoming particularly important as a tool that makes it possible to assess not only the results of decisions that have already been taken, but also their long-term sustainability, alignment with the state’s strategic priorities, potential systemic risks, and the ability of government programmes and institutions to achieve their objectives over the long term” Alikhan Smailov noted.
In today’s rapidly changing environment, ASOSAI remains a unique and authoritative platform for developing effective responses to emerging challenges. As a member of the Governing Board, the Supreme Audit Chamber of the Republic of Kazakhstan will continue to actively contribute to the Organization’s development across its key areas of work.