News & Academic Article

The State Audit Office of the Kingdom of Thailand (SAO) recognizes the importance of the continuous and intensifying issue of natural disasters across all regions. Recently, an inspection on the public warning system management revealed several issues related to the operation and performance of the majority of disaster surveillance systems, which are discontinuous and incomplete. Additionally, the decision support system for forecasting disasters lacks accuracy, along with problems regarding disaster alerts and preparedness, potentially leading to damage to the lives and property of the public.

Ms. Chanticha Suwanwej (Director of Performance Audit Office No. 4)

Public Relations and Corporate Communications Office

Dr. Sutthi Suntharanurak (Director of International Affairs Office)

Mr. Phongsawat Maneewong (Auditor, Practitioner Level)
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01 April, 2024

A good dinner party - that's something most of us can appreciate. Engaging conversation, a warm atmosphere, and of course, the sharing of valuable insights. What if we could bring these very elements into the sphere of performance auditing?

This is precisely the essence of the Dinner Party approach to performance auditing. It's a method that ensures audit reports are as compelling, enlightening, and enjoyable as a spirited dinner discussion.

(Dr. Sutthi  Suntharanurak, 2023)
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16 Jun, 2023

In 2022, the State Audit Office of the Kingdom of Thailand (SAO) undertook 52 performance audits across various sectors, including the recovery economy, public health, social inclusion, sustainable transport, and environmental projects. As part of its ongoing effort to refine its auditing processes and drive governmental efficiency, the SAO analyzed these audit findings to identify key issues and areas for future improvement.

(Dr. Sutthi  Suntharanurak, 2023)
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15 Jun, 2023

In 2022, the State Audit Office of the Kingdom of Thailand (SAO) undertook 52 performance audits across various sectors, including the recovery economy, public health, social inclusion, sustainable transport, and environmental projects. As part of its ongoing effort to refine its auditing processes and drive governmental efficiency, the SAO analyzed these audit findings to identify key issues and areas for future improvement.

(Dr. Sutthi  Suntharanurak, 2023)
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15 Jun, 2023

The COVID-19 pandemic has generated substantial challenges for public accountability and governance, creating a pressing need for Supreme Audit Institutions (SAIs) to adapt. To effectively navigate this new landscape, SAIs can turn to the INTOSAI P-12 principles and the ADIT approach - encompassing Adaptation, Digitalization, Inclusivity, and Transparency. These provide a roadmap for SAIs to meet public expectations in the post-pandemic era.

(Dr. Sutthi  Suntharanurak, 2023)
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12 Jun, 2023

In the face of the global environmental crisis and the pressing need to transition towards sustainable development, Supreme Audit Institutions (SAIs) are increasingly called upon to promote the green transition actively. This article discusses the importance of SAIs adopting a green transition approach, their contributions, and how SAIs can become more environmentally conscious and sustainable.

(Dr. Sutthi  Suntharanurak, 2023)
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7 May, 2023

As the world embraces the digital revolution, the public sector is also experiencing significant transformations, with human-robot interaction (HRI) playing a crucial role in shaping these changes. In particular, public-sector auditing will soon be the emergence of collaborative robots (cobots) and augmented humans, with implications for Supreme Audit Institutions (SAIs). This article will explore the reasons for our concern, the contributions of HRI in public sector auditing, and the preparation required for adopting cobots and augmented humans within SAIs.

(Dr. Sutthi  Suntharanurak, 2023)
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4 May, 2023

The world is changing rapidly, and the role of Supreme Audit Institutions (SAIs) has never been more crucial.

In the "next normal," SAIs must adapt to shifting economic, technological, and regulatory landscapes to maintain relevance and effectiveness. Therefore, building capacity within SAIs is essential to ensure they remain agile, resilient, and capable of fulfilling their mandates in a volatile, evolving world. This article will explore key capacity-building strategies in the next normal, focusing on technological advancements, soft skills, continuous professional development, fostering an inclusive workforce, and adaptability.

(Dr. Sutthi  Suntharanurak, 2023)
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5 Apr, 2023

Nowadays, the global has changed rapidly, known as the BANI world. The Supreme Audit Institutions (SAIs) have adapted to new audit landscapes, especially in preparing for emerging issues.

Hence, the foresight skill is so important for SAIs. This skill appeared firstly in the Moscow Declaration 2019, which represented the characters of auditors in the future.

(Dr. Sutthi  Suntharanurak, 2023)
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30 Mar, 2023

The COVID-19 pandemic has significantly impacted the functioning and priorities of Supreme Audit Institutions (SAIs) worldwide. As SAIs play a crucial role in ensuring transparency, accountability, and effectiveness in using public resources, they have had to adapt to new challenges and trends. Here are some key trends observed in the operations of SAIs after the pandemic:

(Dr. Sutthi  Suntharanurak, 2023)
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15 Mar, 2023

This declaration is so important for the audit community, which followed the changes and transition in the future. Fortunately, the declaration gave ways to develop the auditor of the future. These ways reflect that the Supreme Audit Institution (SAI) should start to prepare for the new paradigm by responding to several global challenges.

(Dr. Sutthi  Suntharanurak, 2023)
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5 Mar, 2023

The modern public sector audit opens the floor for multidisciplinary approaches. Not only the financial audit but also compliance and performance audits need various perspectives to explain the value for money of public expenditures. Likewise, the definition of using public resources could cover natural resources, rights, and concessions, which the government has the mandate to manage to maximize citizens' benefits.

(Dr. Sutthi  Suntharanurak, 2023)
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25 Feb, 2023

In Thailand, summer will come soon. Even though Thai people are familiar with the hot weather, we still have concerned the diseases in the hottest season, like sunburn, dehydration, and heatstroke. These healthcare costs affect the public health system, especially in emergencies.

(Dr. Sutthi  Suntharanurak, 2023)
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10 Feb, 2023

The current role of the Supreme Audit Institution (SAI) led to playing the advisory function with the audit mandated. The various roles reflect the government should use public resources not only for value for money but also for sustainability.

(Dr. Sutthi  Suntharanurak, 2023)
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10 Feb, 2023

The global challenges make the Supreme Audit Institution adapt to the next normal era. Last year, ChatGPT was established as a friendly AI. It is popular rapidly because this chatbot can do everything in any field. Not only talk with GPT to show its knowledge but also suggest and initiate new ideas quickly.

(Dr. Sutthi  Suntharanurak, 2023)
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3 Feb, 2023

Since 2000 the landscape of public sector audits has changed, and audit perspectives have shifted from oversight to insight and foresight roles. The Supreme Audit Institution (SAI) of the US, or GAO, was the first SAI that launched the foresight mindset. At that time, it was a new concept that David Walker, the former Comptroller General of the US, raised this new word.

(Dr. Sutthi  Suntharanurak, 2022)
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27 Dec, 2022

The Megatrend 2030 is a forecast of future disruptions in the global economy, from politics and economics to technology and society. It identifies key areas of focus for the next decade, and is based on a broad set of global trends and scenarios. These include globalisation, digitalisation, and automation; a changing energy landscape; climate change; and gender equality and social inequality. 

(Dr. Sutthi  Suntharanurak, 2022)
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25 Dec, 2022

"Change is the only constant." Heraclitus

The beginning quote of Heraclitus, the Greek Philosopher, reflects today's global situation. Since 2020 the Covid-19 pandemic has shaped our world rapidly. The pandemic still reveals the chaos under the hard uncontrollable. It represented the VUCA world as volatile, uncertain, complex, and ambiguous. The VUCA concept was initiated in the mid-80s by Professor Warren Bennis, who created the VUCA term in his book "Leaders: The strategies for taking charges."  The cold war shaped this idea.

(Dr. Sutthi  Suntharanurak, 2022)
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22 Dec, 2022

During 2021-2022, INTOSAI Development Initiative (IDI) launched the PESA-P program, which created the Professional Education for SAI Auditors. PESA-P has based on the Education, Assessment, and Reflection (EAR) framework. The learning outcome of PESA-P covers the full range of INTOSAI’s Competency Framework for Public Sector Audit Professionals. The course syllabus followed the T shape model related to knowledge, skills, and attributes.

(Dr. Sutthi  Suntharanurak, 2022)
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26 Sep, 2022

Digital transformation is the main concept that SAIs must recognize and adapt to their organizations. In 2021 the 15th ASOSAI Assembly approved the Bangkok Declaration, which focused on preparing SAIs for the next normal. The digital transformation is an important article in Chapter 3 of the Bangkok Declaration.

As the ASOSAI Chairman, SAI Thailand attempts to develop this concept through conducting the research. The public sector audit could implement the academic model as the conceptual framework to explain and find solutions for SAIs development. Presently, SAI Thailand focuses on implementing research about preparing SAI for digital transformation.

Dr. Sutthi Suntharanurak, the head of the international research team, proposed Gartner's digital government maturity model, which could implement five steps to assess the readiness of SAI to be SMART SAI. From the Gartner model, we could view the digital development of SAI, which is categorized into five levels. The first one represents the initial level that SAI could follow the way of E-government through promoting their websites to external stakeholders.

(Dr. Sutthi  Suntharanurak, 2022)
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16 Jun, 2022

FAIR concept and Looking forward to the public sector auditing after Covid-19

The Covid-19 pandemic affects the landscape of public sector auditing around the world. All Supreme Audit Institutions (SAIs) have important lessons learned from this pandemic. SAIs are challenging to maintain SAI independence and create value and benefit for citizens during a global crisis. Even though the Covid-19 disrupts the public sector auditing, the digital revolution could support SAIs to soften the pandemic consequences. However, the modern auditing mindset reflects in the FAR approach, which means flexibility, agile, and resilience.

(Dr. Sutthi Suntharanurak, 2022)
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13 Jun 2022

Nowadays, the role of supreme audit institution is broader not only audit mandates but also covered non-audit activities. Another key message of 2019 Moscow Declaration represents the importance of non-audit activities, which related to add value and benefits for external stakeholders. Especially, SAI could play the advisory role to strengthen the public financial management. The outputs of non-audit activities could reflect by non-audit products like research studies, measures, assessment tools, and innovative products.

Since 2018 the modern state audit act of Thailand has been improved to give the SAI mandate for improving public sector auditing through advisory role and non-audit activities. Likewise, SAI Thailand plays the main role to promote the fiscal and financial discipline for audit entities.

(SAI Thailand, 2022)
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8 Jun, 2022

Governance Online Checklist Program (GOCP)

SAI Thailand and launching Governance Online Checklist Program for improving Fiscal and Financial Discipline

Since 2000 the modern public sector auditing has emphasized the role of SAI and promoting good governance through audit and non-audit activities. The concept of  Transparency Accountability and Participation or the TAP model has been disseminated within the SAI community. Many SAIs develop concrete tools to support the governance of audit entities. 

(SAI Thailand, 2022)
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6 Jun, 2022

57th ASOSAI Governing Board Meeting successfully held
The 57th Meeting of the Governing Board of the Asian Organisation of Supreme Audit Institutions (ASOSAI) was held successfully via videoconference on September 8.

(Vietnamplus, 2021)
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10 Oct, 2021

The handover ceremony
The ceremony of conducting the virtual ASOSAI Flag Handover between the outgoing Chair, Mr. Tran Sy Thanh, Auditor General of the State Audit Office of Vietnam, and the incoming Chair, General Chanathap Indamra, President of the State Audit Commission

17 Sep, 2021

Audit Office begins digital overhaul
Auditor-general Prajuck Boonyoung said he is hopeful the adoption of advanced technology will improve the SAO's performance. The SAO set out a roadmap to become a digital organisation, he said.

(Bangkokpost, 2021)
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15 Sep 2021

SAO as Asia’s Leading State Audit Office Ready for the Transition of State Audit Services to the ‘Next Normal’
The State Audit Office (SAO) has announced that the President of the State Audit Commission General Chanathap Indamra has been designated the Chairman of the Asian Organization of Supreme Audit Institutions (ASOSAI), and the SAO will host the 15th ASOSAI Assembly from September 6th to 8th.

4 Sep, 2021

SAO's Press release
"SAO as Asia’s Leading State Audit Office: Ready for the Transition of State Audit Services to the Next Normal" is now disseminated to the public.

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1 Sep 2021