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.

Likewise, AG Prajuck Boonyoung, Auditor General of Thailand, extends the FAR approach to the FAIR concept, which conducts SAI Thailand to confront the post-pandemic. Since 2020 the pandemic has broadly affected the public sector audit in Thailand. However, SAI Thailand could react to foreseen and unforeseen changes in a pre-planned manner. Especially all auditors and staff could work on routine tasks through teleworking and remote auditing. AG Prajuck explained that flexibility is essential to preparing for a crisis.

During the pandemic, SAI Thailand prepared the business continuity plan for audit and non-audit activities. The Work From Home Policy (WFHP) and Vaccination Policy could run safety SAI and staff. Presently, most staffs get four jabs of Covid-19 vaccination. Therefore, the agile approach could be implemented in the organization. AG Prajuck established a special team to react to emergency issues related to Covid, like auditing vaccination topics and public debt. As ad hoc task forces, these special audit teams could agilely conduct the audit during the crisis. Hence, the agility mindset could show the reaction of SAI Thailand to unforeseen changes and unplanned situations.

The third magic word is I, which means Information Technology to assist SAI Thailand in preparing for digital transformation. AG Prajuck focuses on investments in digital infrastructure and human resources development in digital literacy. He emphasizes that hardware (infrastructure), software (IT program), and peopleware (digital literacy) key success factors for SAI Thailand is in the next normal era. All staffs have to adapt to lifelong learning. He attempts to promote digital culture in SAI Thailand.

Lastly, the resilience concept represents the ability to survive foreseen and unforeseen changes and also coping the long impacts. AG Prajuck supports the Build Back Better (3Bs) concept, initiated by IDI. He views that SAI Thailand could be sustainable resilience through lessons learned from the pandemic. Meanwhile, SAI Thailand built a strategic audit portfolio focused on the public health sector, public debt, and social security. AG Prajuck tries to create a stakeholder coalition to enhance the audit capacity of SAI Thailand after the Covid-19 pandemic. Furthermore, he gives the importance of audit impacts, which facilitate the future value and benefit of SAI Thailand for Thai citizens.

(SAI Thailand, 2022)

13 Jun, 2022