By: Dr. Sutthi Suntharanurak

In the aftermath of the global pandemic, operational, financial, and strategic landscapes within audited entities have dramatically transformed. This shift necessitates Supreme Audit Institutions (SAIs) to revise their auditing methodologies and face novel challenges as they seek to assess the pandemic’s impact on audited agencies effectively.

In the digital era, the one of the main challenges of public sector auditing is responding to digital disruption. Hence, several Supreme Audit Institutions (SAIs) have attempted to move from a traditional to a modern approach, which is steered by digital technology.

The State Audit Office (SAO) of Thailand has embarked on a journey of digital transformation. The objective is to leverage AI to enhance audit performance and foster a data-driven culture within the organization. This initiative is in line with their audit policy, which emphasizes the importance of using advanced technologies in audit processes. This article focuses on the feasibility of incorporating the advanced language model, as generative AI like ChatGPT, in SAO’s performance audit.

SAI Thailand utilizes the FAIR concept (flexibility, agility, information technology, and resilience) to confront the post-pandemic environment for public sector auditing.

On September 6-8, 2021, the State Audit Office of the Kingdom of Thailand hosted the 15th Asian Organization of Supreme Audit Institutions (ASOSAI) Assembly. Highlights include…

The State Audit Office of the Kingdom of Thailand (SAO) has been carefully monitoring the government’s response to the pandemic. This response has included establishing the Center for COVID-19 Situation Administration (CCSA), regulating medical supplies, developing tracking applications, and preparing vaccinations.
Under the leadership of Auditor General Prajuck Boonyoung, SAO Thailand has…

Supreme Audit Institutions (SAIs) play a vital role in oversight by promoting transparency, verifying government account accuracy and reliability, evaluating spending compliance, assessing such spending’s efficiency and effectiveness, and supporting the fight against corruption. This article explores the relationship between transparency and…

Supreme Audit Institutions (SAIs)—as independent, objective entities—play a major role in improving public financial management transparency and accountability.
SAIs also greatly contribute to the Sustainable Development Goals (SDGs) by auditing national preparedness for SDG implementation and undertaking performance audits to track…