16.1 In some countries the law requires audit to be done by the Government Department, either by Department Auditors or by qualified auditors appointed by the Department (as in Bangladesh, India, Nepal, Fiji, Thailand, and Sri Lanka). In other countries, an audit committee or auditors are appointed by the General Assembly, (as in Korea, Japan, Philippines, Malaysia, Indonesia). Authority on Audit should be vested in the General Assembly, and Government Departments should not get involved in the annual audit, partly also in view of a large number of cooperatives involved and increasing turnovers and complexities. However, for government supervision to be effective Departments may have to audit periodically.
