International Journal of Government Auditing January 2001—Vol. 28, No. 1 ©2001 International Journal of Government Auditing, Inc. Board of Editors The International Journal of Government Auditing is published quar- Franz Fiedler, President, Court of Audit, Austria terly (January, April, July, October) in Arabic, English, French, Ger- L. Denis Desautels, Auditor General, Canada man, and Spanish editions on behalf of INTOSAI (International Emna Aouij, Premier President, Court of Accounts, Tunisia Organization of Supreme Audit Institutions). The Journal, which David M. Walker, Comptroller General, United States is the official organ of INTOSAI, is dedicated to the advancement of Clodosbaldo Russian Uzcategui, Comptroller General, Venezuela government auditing procedures and techniques. Opinions and be- liefs expressed are those of editors or individual contributors and do President not necessarily reflect the views or policies of the Organization. Linda L. Weeks (U.S.A.) The editors invite submissions of articles, special reports , and news Editor items, which should be sent to the editorial offices at U.S. General Donald R. Drach (U.S.A.) Accounting Office, Room 7806, 441 G Street, NW, Washington, D.C. 20548, U.S.A. (Phone: 202-512-4707. Facsimile:202-512-4021. Assistant Editor E-Mail: <
[email protected]>). Linda J. Sellevaag (U.S.A.) Given the Journal’s use as a teaching tool, articles most likely to be Associate Editors accepted are those which deal with pragmatic aspects of public sec- Office of the Auditor General (Canada) tor auditing. These include case studies, ideas on new audit method- Deepak Anurag (ASOSAI-India) ologies or details on audit training programs.