Explanation:

Only statement 2nd is correct.

• Asian Organisation of Supreme Audit Institution (ASOSAI) is one of the Regional Groups of the International Organization of Supreme Audit Institutions (INTOSAI).

• Assembly of ASOSAI – The Assembly consists of all members of the Organization and meets once in three years.

• The first Assembly was held in New Delhi, India in 1979.

• The 16th ASOSAI Assembly was organised by the Comptroller and Auditor General (CAG) of India, in New Delhi.

• Capacity Development Committee – it plans, implements and follows up on the Capacity Development activities of ASOSAI under direction of the Governing Board and in close cooperation with the Secretary General.

• The Capacity Development Administrator is appointed by the Governing Board and becomes an ex-officio member of the Governing Board.

• Presently, the Board of Audit of Japan is the Capacity Development Administrator of ASOSAI. 

• The Governing Board is the executive arm of the Organization and consists of the following 12 members.

• International Organization of Supreme Audit Institutions (INTOSAI) – Is an autonomous, independent, professional and non-political organization established as a permanent institution.

Hence option 1st is correct.