With reference to the invitation from ASOSAI for contributions to the April 2025 edition of the ASOSAI Journal, SAI Thailand is pleased to submit an article. Nunnapat Rueangsri and Phattraravee Parvaputsakul have contributed this article, which explores the role of performance auditing in enhancing public sector accountability, focusing on strategic audit planning, SDGs implementation audits, and promoting transparency and efficiency in governance.