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The Review of Audit Expectation Gap between the Thai PAC and SAI Thailand |
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| รหัสดีโอไอ | |
| Creator | Chinnapong Trakuldist |
| Title | The Review of Audit Expectation Gap between the Thai PAC and SAI Thailand |
| Contributor | Sutthi Suntharanurak |
| Publisher | Graduate School of Public Administration, National Institute of Development Administration (NIDA) |
| Publication Year | 2568 |
| Journal Title | Journal of Public Administration, Public Affairs, and Management |
| Journal Vol. | 23 |
| Journal No. | 2 |
| Page no. | 237-254 |
| Keyword | Accountability, Public Accounts Committees, Supreme Audit Institutions, Audit Expectation Gap |
| URL Website | https://so05.tci-thaijo.org/index.php/pajournal/article/view/278593 |
| ISSN | 2985-0762 |
| Abstract | The relationship between the Public Accounts Committee (PAC) and the Supreme Audit Institution (SAI) is essential for maintaining accountability in public financial management. While international models demonstrate strong collaboration between these bodies, the Thai PAC and the State Audit Office of Thailand (SAO) have long exhibited limited engagement, weak communication, and inconsistent oversight practices. This situation has coincided with increasing trends of non compliance, misuse, and mismanagement of public funds. This paper systematically reviews existing literature, compares Thai practices with international standards, and proposes a framework for studying the audit expectation gap (AEG) between the Thai PAC and SAO. Understanding this gap will support institutional reforms, strengthen parliamentary oversight, and enhance the overall accountability ecosystem in Thailand. |
