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.

For the second, SAIs could develop their websites following a data economy and promote transparency and citizen engagement in the public audit. SAIs websites are the main platform to communicate with their stakeholders. Meanwhile, the defined stage is the third level of the Gartner model. This level focuses on the data-centric under open government—the data-centric shifts from evidence-based-centric, with SAIs paradigm-shifting from oversight to insight and foresight perspectives.

The fourth step of a digital government maturity model is a fully digital or managed digital organization related to interacting with stakeholders. For example, SAI could create an open platform for citizens like a chatbot to respond to simultaneous feedback. However, the Gartner model calls the final step the optimizing one, which the digital organization leads to the SMART SAI. The transformation could face digital disruption and develop digital innovation.

The key success factors of SMART SAI have consisted of (a) policies & practices in digital transformation, (b) digital capabilities, (c) digital for public services, (d) smart back office, (e) efficient digital infrastructure, and (f) digital technology practices.

Policies & Practices in digital transformation involve data governance, open data, cyber security policies, and budget allocation in digital infrastructure. Meanwhile, SAI could improve the digital capabilities of staff, known as digital literacy. SAI could develop a digital platform for public services like e-information about public spending and create social media as another platform. The smart back office reflects process automation in audit and e-office for teleworking preparation. However, SAI should invest in efficient digital infrastructures like servers, stable networks, data lakes, and data warehouses. The last factor is the digital technology practices such as chatbots and data-driven decisions.

In conclusion, we could implement the Gartner model to assess the current status of SAIs digital transformation.

For further information, please contact
Dr.Sutthi Suntharanurak
Director of International Affairs Office
State Audit Office of the Kingdom of Thailand
sutthisun@gmail.com

16 Jun 2022