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.

Presently, the State Audit Commission (SAC) has the long-term State Audit Policy to improve the capacities of staff of SAI Thailand under the concept of the future auditor. Hence, the Auditor General of Thailand, Mr. Prajuck Boonyoung, attempts to develop the public sector auditors of SAI Thailand following the international perspectives. Hence, SAI Thailand sends representatives to PESA-P as SAI auditors and SAI Coaches. As a result, nine SAI auditors and five SAI coaches participated in PESA-P, in which they learned and shared their knowledge and audit experiences in the Thai context.

After finishing the PESA-P project, SAI Thailand provided the lesson learned report, which reflected (a) Key Success Factor (KSF), (b) the PESA-P process, (c) Challenges and limitations, and (d) room for improvement. SAI Thailand adopts the PESA concept to adapt to the national auditing system in Thailand. In 2022, Mr. Sutthipong Boonnithi and Mrs. Klednatee Manosan, Deputy Auditor General, collaborated to develop the Human Resource Development initiative of SAI Thailand, Unique Method Advancement or UMA project.

The UMA project follows the concept of the auditor of the future, which appeared in the Moscow Declaration 2019. Meanwhile, it applied the EAR framework, in which Education will address cross-cutting and functional competencies. For the first step, the UMA team analyzed that the INTOSAI Principles (INTOSAI-P) are the prerequisite contents, which auditors of SAI Thailand should recognize, especially INTOSAI Core Principles (INTOSAI-P 10, P-12, and P-20).

The course will be designed based on blending key principles and real case studies. After that, the UMA project will be delivered through an e-learning platform (SAO Thailand LMS), which all staff can learn self-paced. UMA will be another example of a digital learning platform, which SAI Thailand designed as the digital ecosystem. After successfully completing mandatory education hours, the learners could conduct the self-test by themselves through online assessments. The platform will give feedback and opinions from learners, and the UMA team will take feedback analysis. The UMA Project will be the sandbox that SAI Thailand initiates to develop SAI Thailand auditors and staff preparing for the disruption and digitalization era.

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

26 Sep 2022