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Improving The Capacity Of The State Audit Office Of The Kingdom Of Thailand |
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| รหัสดีโอไอ | |
| Title | Improving The Capacity Of The State Audit Office Of The Kingdom Of Thailand |
| Creator | Chutapa Sringarm |
| Contributor | Sutthi Suntharanurak, Pitikhun Nilthanom, Chinnapong Trakuldist, Phongsawat Maneewong |
| Publisher | คณะบริหารธุรกิจ เศรษฐศาสตร์และการสื่อสาร |
| Publication Year | 2564 |
| Keyword | SUPREME AUDIT INSTITUTION (SAIS), AUDITORS OF THE FUTURE, DATA SCIENCE AND AUDIT |
| Abstract | During the Covid-19 pandemic, the State Audit Office of the Kingdom of Thailand (SAO) was considerably affected by the lockdown policy. As auditors cannot carry out audits normally, they need some approaches to help them maintain their obligation. Fortunately, the advancement of science and technologies provides opportunities to mitigate this threat. Therefore, the objective of this paper is to emphasize the importance of disruptive technologies on a public audit by illustrating how it affects SAO and the Supreme Audit Institution (SAI) community. Cutting-edge technologies like AI, Blockchain and 5G are increasingly adopted into audit works by many SAIs. Likewise, the SAO has also been introduced to the new audit techniques such as a remote audit and a real-time audit during this period. Additionally, this paper provides an approach to cultivate auditors of the future who possess strategic thinking, digital analytics, and soft skills as suggested in the Moscow Declaration. The last part is to discuss the way forward including recommendations for improving the SAO, international perspectives, and proper application. |
| ISBN | - |
| Language | EN |
| URL Website | http://www.bec.nu.ac.th/cutwebb/index.php |
| Website title | http://www.bec.nu.ac.th/becic2020/index.php |
