-t 2 International Journal of Government Auditing April 1996 __~o~e~- l _ . International Journal of Government Auditing April 1996-Vol. 23, No. 2 ©1996InternationalJournal of GovernmenteAuditing, Inc. Board of Editors The InternationalJournalofGovernmentAuditing is published quar- Franz Fiedler, President, Court of Audit, Austria terly (January, April, July, October) in Arabic, English, French, L. Denis Desautels, Auditor General, Canada German, and Spanish editions on behalf of INTOSAI (International Ismail Ayari, Premier President, Court of Accounts, Tunisia Organization of Supreme Audit Institutions). The Journal, which is Charles A. Bowsher, Comptroller General, United States the official organ of INTOSAI, is dedicated to the advancement of Eduardo Roche Lander, Comptroller General, Venezuela government auditing procedures and techniques. Opinions and beliefs expressed are those of editors or individual contributors and do President, UGA, Inc. not necessarily reflect the views or policies of the Organization. Peter V. Aliferis (U.S.A.) The editors invite submissions of articles, special reports , and news items, which should be sent to the editorial offices at U.S. General Editor AccountingOffice, Roomn7806, 441 GStreet,NW, Washington, D.C. 20548, U.S.A. (Phone: 202-5124707. Facsimile: 202-512-4021. Donald R. Drach (U.S.A.) E-Mail: <75607.105
[email protected]>). Given the Journal's use as a teaching tool, articles most likely to be Assistant Editor accepted are those whichdeal with pragmatic aspects of public sector Linda L. Weeks (U.S.A.) auditing. These include case studies, ideas on new audit methodolo- gies ordetails on audit training programs. Articles thatdeal primarily Associate Editors with theory would not be appropriate.