The Future of Flexible Working in Supreme Audit Institutions: Insights from Singapore’s Model

Sutthi Suntharanurak
3 min readApr 23, 2024

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As workplaces around the world continue to evolve, Supreme Audit Institutions (SAIs) are poised to greatly benefit from embracing flexible working practices.

In my view, Singapore’s successful model provides a comprehensive framework for aiming to modernize their operations and cultivate a more adaptive working environment.

By examining the Singaporean approach to Flexi-place, Flexi-time, and Flexi-load, SAIs can gain valuable insights into creating more efficient, rewarding, and resilient work settings.

In the future, Singapore’s approach could implement flexible working practices in the public sector, particularly in SAIs, serves as a compelling example of how adaptability and modernization can enhance operational efficiency and employee satisfaction.

The three core flexible working models consists of Flexi-place, Flexi-time, and Flexi-load .

Appreciating Flexible Working Models

Flexi-Place

Flexi-place has allowed auditors to choose their work environment, whether at home, in satellite offices, or on-site, which has been crucial during scenarios such as the COVID-19 pandemic. This model supports the idea that work does not need to be done in a specific place to be effective. It leverages digital tools and technology to ensure that auditors can access the necessary resources and data securely from anywhere. This flexibility helps in reducing commute times, saving costs, and enhancing the auditors’ ability to balance work with personal life.

Flexi-Time

Flexi-time provides auditors with the opportunity to adjust their work hours to better fit their personal circumstances and professional responsibilities. By defining core hours for essential collaborative activities while allowing flexibility at other times, this model supports diverse working hours. It accommodates individuals who may need to interact with stakeholders across different time zones or manage personal commitments such as family care. This approach not only boosts morale but also maintains, if not improves, productivity.

Flexi-Load

The Flexi-load model addresses workload management with a dynamic approach, allowing auditors to scale their work hours up or down based on the seasonal demands of their job and their personal capacity. This can include options like job sharing or part-time work during less busy periods, and ramping up during peak audit seasons. Such a system helps prevent burnout, promotes a healthier work-life balance, and fosters inclusivity by enabling people with different capabilities and life situations to contribute effectively.

Key Takeaways for SAIs

Embracing these models can lead to a more dynamic and responsive auditing environment. For my opinion, I think we can utilize some key takeaways for SAIs considering the Singapore model:

Enhanced Ausitors Satisfaction: Flexible working conditions lead to happier, more motivated SAIs staffs, which can reduce turnover and attract top talent.

Increased Productivity: By allowing SAIs staffs to work in ways that best suit their needs and lifestyles, organizations can see a boost in productivity.

Adaptability and Resilience: Flexible working practices prepare SAIs to better handle unexpected challenges like global pandemics or other crises that disrupt traditional work settings.

Implementing these flexible work models requires thoughtful planning, robust policy frameworks, and a cultural shift towards prioritizing output and results over physical presence in an office.

For SAIs looking to modernize and adapt to the future of work, the Singapore model might be a comprehensive blueprint for success, illustrating how operational flexibility can be seamlessly integrated with accountability and high performance in the field of public sector auditing.

Dr. Sutthi Suntharanurak

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Sutthi Suntharanurak

Government auditor from Thailand and the researcher in the accountability area. He defined himself as "Auditonomist" that came from economist and auditor.