From the Editor's Desk

Forty years ago, recognising the knowledge driven nature of our Institution, the quarterly publication of the “Journal of Management and Training” was initiated. Comprising articles on audit and accounts, and related management issues, the Journal served as a forum for sharing professional insights, innovations and experiences. In 2013, it metamorphosed into the “e-Journal of Government Audit and Accounts”, with similar objectives but a significantly enhanced vibrancy in both content and presentation. Theme based issues with a periodicity of twice a year became the norm. The multi-media presentations, podcasts, analytics greatly enhanced interest in the journal.

Unfortunately, as with everything else, Covid proved a great disruptor; and publication of the Journal was brought to a halt. It is after a hiatus of five years, that we are back with the Journal. A lot has happened on multiple fronts in this intervening period. As a knowledge intensive organisation, we found the challenges posed by the pandemic also served as a catalyst accelerating advancements and innovations, especially in technology. To keep abreast of these developments, as an institution we pushed the frontiers of learning, and sought to transform ourselves into a capacity releasing organisation. From remote auditing practices to digital management tools, to novel approaches in ensuring transparency and accountability and the technology driver eco-public finance system we have striven for professional excellence.

Drawing on our experience in the post covid world, our carefully curated articles offer practical insights and strategies for strengthening audit and reporting. Although this issue did not have any specific theme, there is a preponderance of articles related to technology. Cutting edge technologies and tools from artificial intelligence to machine learning, Geographic Information Systems and remote sensing, and their potential in audit are featured in this issue. A distinctive and unique feature of this issue is the seniority span of our contributors – from the seasoned wisdom of a DAI to the light hearted, incisive thoughts of a newly minted DAG and an insightful piece on Water Resource Accounting by an AAO. Clearly, this issue scores over all the preceding ones, in terms of contributions from across the length of the Institution.

We hope you find the knowledge shared in this issue interesting and stimulating; igniting a desire to put some of the ideas into practice, as well as to contribute to the next issue. Given our digital platform, besides text and image, we also invite creative, multimedia contributions. Together, let’s make this an interactive forum for sharing knowledge in the most effective way, taking our Institution to greater heights.

Ms. Parveen Mehta

Dy. CAG (HR, IR and Cord.)