The State Audit Office of the Kingdom of Thailand: Preparing for Responsive Auditing in the BANI World
As the world with an increasingly brittle, anxious, non-linear, and incomprehensible (BANI) landscape, Supreme Audit Institutions (SAIs) globally are tasked with the duty of ensuring accountability, transparency, and the efficient use of public resources. Leading the way in this era of unprecedented change is the State Audit Office of the Kingdom of Thailand, under the stewardship of General Chanathap Indamra, President of the State Audit Commission, Six State Audit Commissioners and Mr. Prajuck Boonyoung, the Auditor General.
Embracing a proactive approach to meet the demands of the BANI world, SAI Thailand has crafted a comprehensive long-term state audit policy for 2023-2027. This policy encapsulates strategic measures to tackle emerging issues and operate efficiently within the BANI framework.
Five key areas have been highlighted in the state audit policy:
1. Preparing Responsive SAIs:
The policy emphasizes the creation of responsive SAIs that can adeptly handle emerging issues. This is to be achieved by adhering to national audit standards that align with ISSAI and INTOSAI principles.
2. Embracing Digital Transformation:
Recognizing the power of technology, SAI Thailand will transition to the second phase of digital transformation. This involves significant investment in digital infrastructure and boosting digital and AI literacy within the organization.
3. Leading the Green Initiative:
The policy underscores the importance of promoting the green economy and strengthening audits related to Sustainable Development Goals (SDGs). This initiative firmly places SAI Thailand at the forefront of environmentally conscious auditing.
4. Robust Fiscal and Financial Discipline:
A key tenet of the policy is to bolster fiscal and financial discipline within audited entities, ensuring public resources are used efficiently and responsibly.
5. Implementing a Foresight Approach:
The policy also envisions integrating a foresight approach into auditing processes. In addition, it promotes the development of non-audit products that enhance the value addition of SAI Thailand.
This policy, led by General Chanathap Indamra, Six State Audit Commissioners and Mr. Prajuck Boonyoung, is a testament to SAI Thailand’s commitment to innovation and adaptation. It positions SAI Thailand as not just a responsive, but a proactive institution that anticipates and prepares for future challenges.
In the increasingly complex landscape of the BANI world, SAI Thailand's strategic vision offers an insightful blueprint for other SAIs. By emphasizing resilience, adaptability, digital transformation, environmental sustainability, and fiscal discipline, SAI Thailand is setting the stage for the future of auditing. This forward-thinking approach ensures that SAI Thailand remains a formidable guardian of public resources, ready to meet the demands of an unpredictable and ever-evolving world.
Dr. Sutthi Suntharanurak
190623
