The Governing Board is the executive arm of the Organization and consists of the following 12 members:
At the 15th Assembly held in 2021,
the Heads of the following SAIs were elected
as Governing Board members for a three-year term:
Thailand (Chairman), China (Secretary General),
Japan (Capacity Development Administrator), India
(Editor of Asian Journal of Government Audit),
Vietnam (immediate past Chairman), Korea, Malaysia, Pakistan, Philippines, Russia, Saudi Arabia, Turkey.
The Governing Board holds meetings at least once a year.
- Since the 14th Assembly:
Vietnam (Chairman), China (Secretary General), Japan (Capacity Development Administrator), India (Editor of Asian Journal of Government Audit), Bangladesh, Indonesia, Korea, Kuwait, Malaysia, Nepal, Russia, and Thailand.
- Since the 13th Assembly:
Malaysia(Chairman), Korea(Secretary General), Japan(Capacity Development Administrator), India, Indonesia, Nepal, Pakistan, Saudi Arabia, Thailand, Turkey and Vietnam.
- Since the 12th Assembly :
India(Chairman), Korea(Secretary General), Japan, Bangladesh, China, Malaysia, Pakistan, Philippines, Russia, Saudi Arabia and Thailand.
- Since the 11th Assembly :
Pakistan(Chairman), Korea(Secretary General), India, Japan, China, Kuwait, Indonesia, Bangladesh, Turkey, Vietnam and Iraq
- Since the 10th Assembly :
China(Chairman), India(Secretary General), Japan, Korea, Kuwait, Malaysia, Pakistan, Saudi Arabia, Turkey
- Since the 9th Assembly :
Philippines(Chairman), India(Secretary General), Bangladesh, Bhutan, China, Japan, Malaysia, Pakistan, Saudi Arabia
- Since the 8th Assembly :
Thailand(Chairman), India(Secretary General), Bangladesh, China, Japan, Korea, Kuwait, Pakistan, Philippines
- Since the 7th Assembly :
Indonesia(Chairman), Japan(Secretary General), China, India, Korea, Kuwait, Malaysia, Saudi Arabia, Thailand
- Since the 6th Assembly :
India(Chairman), Japan(Secretary General), Australia, China, Indonesia, Korea, Saudi Arabia
- Since the 5th Assembly :
China(Chairman), Japan(Secretary General), India, Indonesia, Korea, Saudi Arabia, Sri Lanka
- Since the 4th Assembly :
Indonesia(Chairman), Malaysia(Secretary General), China, India, Japan, Korea, Saudi Arabia
- Since the 3rd Assembly :
Japan(Chairman), Malaysia(Secretary General), India, Indonesia, Korea, Kuwait, Thailand
- Since the 2nd Assembly :
Korea(Chairman), Malaysia(Secretary General), India, Indonesia, Japan
- Since the 1st Assembly :
India(Chairman), Philippines(Secretary General), Indonesia, Korea, Malaysia