Non-Audit Products: New Innovation of the State Audit of Thailand

Abstract

            In the 23^rd meeting of the International Congress of Supreme Audit Institutions (INCOSAI) held in Moscow, Russia, member countries emphasized the importance of developing the capacity of Supreme Audit Institutions (SAIs). One of which is to enhance the value of  public audits by providing audit-based advice on strategic issues to parliaments, governments, and administrations. This was reflected in the Moscow Declaration, which marked the beginning of a new type of work product called Non-Audit Products.

            Thailand, even though the Organic Act on State Audit 2018 were promulgated before the Moscow Declaration, has provisions in several sections that support Non-Audit Products. However, Non-Audit Products is still a new concept in Thailand with varying interpretations and understandings. Consequently, Thailand has yet to fully implement Non-Audit Products.

            In addition, implementing the concept of Non-Audit Products as outlined in the Moscow Declaration in Thailand requires studying the relevant Thai legal provisions, specifically the Organic Act on State Audit 2018. It is important to examine whether this legislation covers the duties and powers related to Non-Audit Products sufficiently, to ensure that adopting the Non-Audit Products framework in Thailand is accurate, consistent, and within the legal boundaries established by Thai law. Therefore, it is necessary to compare Non-Audit Products with the duties and powers specified in the Organic Act on State Audit 2018 to determine whether there are significant similarities or differences. This comparison will guide future legal developments and amendments, aiming to enhance the capabilities of the Supreme Audit Institution of Thailand, which is the State Audit Office of the Kingdom of Thailand, in line with the Moscow Declaration and for the benefit of the people and the nation.