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.

Presently, the State Audit Office of the Kingdom of Thailand or SAI Thailand attempts to promote good governance in the next normal based on Chapter 1 of Bangkok Declaration 2021. The State Audit Commission (SAC) gives the long-term state audit policy to improve the fiscal and financial discipline for audit entities. General Chanathap Indamra, the Chairman of SAC and ASOSAI Chairman, views that SAIs could support the governance for audit entities by using the digital platform. Hence, Mr. Prajuck Boonyoung, the Auditor General, shows his vision known as F.A.I.R. or Flexible, Agile, Information Technology, and Resilience to support the role of SAI Thailand in the next normal.

Recently, SAI Thailand launched the Governance Online Checklist Program (GOCP) to improve fiscal and financial discipline. This program is another initiative tool, which supplements the Fiscal and Financial Discipline Assessment (FFDA). This tool was initiated by Deputy Auditor General Monthien Charoenpol, who created the idea to promote governance for local governments.

DAG Monthien viewed that the GOCP could assist local governments as audit entities to keep their fiscal and financial discipline through a self-assessment tool. Based on seven sessions of the checklist program, all local governments could use it to screen preliminary risks of governance.

The seven sessions reflect the governance principles consisting of (1) following mandate (2) local government development plan (3) budget preparation (4) following laws, rules, and regulations, (5) considering discretion, (6) concerning public benefit, and (7) holding transparency & accountability.

GOCP is the innovative digital platform, which SAI Thailand prepares to serve the digital transformation in the future. DAG Monthien compared GOCP as the preliminary financial health checklist, which the audit entities could know their governance situation. Meanwhile, the GOCP represented another non-audit product, which SAI Thailand create them to add the value of SAI following the INT0SAI P-12.

(SAI Thailand, 2022)

6 Jun, 2022