The Annual State Audit Policy 2025: A Vision for Accountability and Innovation in Public Sector Auditing
By Dr. Sutthi Suntharanurak
In an era marked by rapid technological advancements, complex global challenges, and an ever-deepening commitment to sustainable development, the State Audit Commission (SAC) of Thailand has publicized its Annual State Audit Policy for Fiscal Year 2025. Under the leadership of General Chanathap Indamra and five distinguished commissioners, the SAC has crafted a forward-looking policy that underscores its commitment to enhancing transparency, accountability, and value in government operations. This year’s policy signals a shift in focus, addressing emerging issues with an eye toward proactive oversight and international collaboration.
The SAC’s 2025 policy stands as a testament to its adaptability in a world where the governance landscape is constantly evolving. This article explores into the policy's main pillars and highlights how the SAC is positioning itself as a key player in promoting effective, innovative, and value-driven auditing.
1. Commitment to Sustainable Development Goals (SDGs)
At the core of the 2025 policy is a strong emphasis on sustainable development. The SAC has aligned its audit strategy with the United Nations’ Sustainable Development Goals, particularly those pertaining to responsible governance, environmental stewardship, and social equity. This alignment underscores the SAC’s recognition that public sector accountability must extend beyond financial transparency to encompass environmental and social impact.
General Chanathap Indamra and his team of commissioners have championed this approach, acknowledging that sustainability is not a peripheral concern but a fundamental responsibility. As such, audits will prioritize areas that contribute to long-term, equitable growth, assessing not only fiscal compliance but also the ethical and environmental dimensions of government programs. This commitment reflects the SAC’s understanding that government operations have a profound impact on both present and future generations.
2. Proactive Oversight of Emerging Issues
The SAC’s policy demonstrates an evolved approach to risk management, emphasizing foresight and prevention. In today’s rapidly changing world, emerging issues—from cyber threats to climate change—demand vigilance and an adaptive mindset. To this end, the SAC has embedded a proactive stance in its auditing framework, seeking to identify potential risks before they escalate.
This forward-thinking approach includes scenario planning, horizon scanning, and predictive analytics to anticipate potential challenges. By proactively addressing risks, the SAC aims to protect public resources and maintain public trust in government institutions. SAC is to safeguard the public interest not only by addressing problems but by preventing them from occurring in the first place.
3. Harnessing Digital Transformation for Greater Audit Efficiency
A hallmark of the 2025 State Audit Policy is its embrace of digital transformation. Recognizing the vast potential of technology to enhance the efficiency and accuracy of audits, the SAC is investing in tools such as Big Data analytics, Artificial Intelligence (AI), and the Internet of Things (IoT). These technologies enable auditors to analyze large datasets, detect anomalies, and generate insights at unprecedented speeds.
Under the SAC’s leadership, this commitment to digitalization aligns with global trends in the public sector, where digital tools are revolutionizing traditional practices. By adopting these innovations, the SAC aims to streamline its processes, reduce human error, and provide more timely and actionable insights. Furthermore, the integration of AI and machine learning will allow for more nuanced and predictive analyses, transforming the audit function from a retrospective check to a tool for real-time oversight.
4. Strengthening International Cooperation
The SAC has also underscored the importance of international cooperation in the 2025 policy, reflecting an understanding that governance challenges are increasingly global in nature. The SAC is deepening its engagement with prominent international audit organizations, including the ASEANSAI, the ASOSAI and the INTOSAI. This collaboration fosters knowledge exchange, the sharing of best practices, and mutual support on complex cross-border issues.
By engaging in these international networks, the SAC not only enhances its own capabilities but also contributes to a collective global effort toward better governance. As General Chanathap has pointed out, “We are part of an interconnected world. To address our national challenges, we must work with our international counterparts, learning from their experiences and sharing our own insights.”
5. Prioritizing Value-Added Auditing
In a departure from traditional compliance-focused auditing, the 2025 policy emphasizes value-added auditing—an approach that prioritizes outcomes and improvements over mere regulatory compliance. The SAC is committed to producing audit findings that provide meaningful recommendations for enhancing government programs and operations. This approach aims to deliver tangible value to stakeholders by not only identifying areas for improvement but also offering clear and practical solutions.
Value-added auditing represents a shift toward a more constructive role for the SAC, where audits are seen as opportunities for growth rather than merely assessments of adherence to rules. The SAC’s recommendations are designed to be actionable, helping government agencies make informed decisions that ultimately benefit the public.
Conclusion: A Vision for Responsible, Forward-Looking Governance
The Thai State Audit Policy for 2025 embodies the SAC’s dedication to adapting and evolving in response to a changing world. Under the guidance of General Chanathap Indamra and the five commissioners, the SAC is redefining the role of public sector auditing by embracing sustainable development, proactive oversight, technological innovation, international collaboration, and value-driven auditing.
This policy serves as a blueprint for responsible governance, one that balances accountability with adaptability. It reflects a deep commitment to the public interest, not just in terms of financial transparency but in ensuring that government actions contribute to a sustainable, equitable, and prosperous future. An audit is not just an examination; it is a promise to the public that their interests are safeguarded and that their resources are used wisely.
As we look ahead, the SAC’s 2025 policy provides a model of how public institutions can evolve to meet new challenges while staying true to their core mission of accountability and service to society.