The Inception of Public Sector Auditing in ThailandPublic sector auditing in Thailand began during the reign of King Chulalongkorn (Rama V), with the promulgation of the "Act for the Ministry of Finance and Other Departments Regarding the Withdrawal and Deposit of Money, Rattanakosin Era 1237" on April 14, 1875. This law marked the origin of public auditing in Thailand. Article 8 of the Act established the "Audit Office" (known in English as the Auditor's Office) within the Royal Palace. His Majesty appointed Prince Devan Udayawongse (เทวัญอุไทยวงศ์; RTGS: Thewan-u-thaiwong), as the first Auditor General of Thailand.King Rama V informally called Prince Devan as his "right hand".
In 1877, the Audit Office was merged with the Royal Secretariat Office and was referred to as the Royal Office" until 1880, when it was dissolved.
The second phase of public auditing reform occurred in 1890 with the enactment of the "Royal Decree on the Duties of the Ministry of Finance, Rattanakosin Era 109." This decree established a "Department of Audit" within the Ministry of Finance. Phraya Pipitphokaisawan was appointed as the first Director General of the Department of Audit. Later in 1898, the Department of Audit was merged with the Department of Accounts under the leadership of Mr. Charles James Rivett Carnac, the first special Director General of the newly formed department.
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Auditing in the Reign of King Vajiravudh (Rama VI)
Auditing During the Reign of King Prajadhipok (Rama VII)
Post-War Reorganization and Internationalization
Modernization Under the 1979 State Audit Act
Reform Under the 1999 Organic Act on State Audit
Public Sector Auditing Under the 2018 Organic Act
The Legacy of Public Auditing in Thailand
Auditing in the Reign of King Vajiravudh (Rama VI)On September 18, 1915, King Vajiravudh recognized the growing complexity of financial administration and re-established the Department of Audit under the Ministry of Finance. Mr. Emilio Florio was appointed as the first Director General of this re-established department. This restructuring aimed to enhance oversight of government revenues and expenditures.
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Auditing During the Reign of King Prajadhipok (Rama VII)Public auditing during the reign of King Prajadhipok can be divided into two phases:
1. Phase 1 (1926–1932): Under the absolute monarchy, public auditing functions were centralized within the Ministry of Finance. On February 22, 1926, the Department of Audit was integrated into the Department of Accounts, led by Phraya Komarakul Montri. The department was divided into civilian, military, and regional divisions.
2. Phase 2 (Post-1932): Following the Siamese Revolution of 1932, the People's Committee, which governed the country, determined that the lack of independence in public auditing within the Ministry of Finance was problematic. On July 20, 1932, the Department of Audit was placed directly under the the People's Party, known in Thai as Khana Ratsadon. Luang Damri Isaranuwat was appointed to act on behalf of the Director General.
In 1933, the National Assembly passed the Audit Council Act, B.E. 2476 (1933), establishing Thailand's first public auditing law under the new constitutional monarchy. A council of 18 members was formed, led by Luang Damri Isaranuwat , to oversee public auditing in a collective manner.
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Post-War Reorganization and InternationalizationBy 1952, the Audit Council became the " the Office of the Audit Council " under the Prime Minister's Office. Public auditing expanded its scope to include procurement, complaint investigations, and regional audits. In 1956, Thailand became a member of the International Organization of Supreme Audit Institutions (INTOSAI), marking its integration into the global auditing community.
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Modernization Under the 1979 State Audit ActThe State Audit Act, B.E. 2522 (1979) brought significant reforms, establishing the Auditor General as the sole authority responsible for overseeing audits. The Act introduced performance auditing, emphasizing efficiency, effectiveness, and economy, in alignment with international standards like the Lima Declaration of 1977.
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Reform Under the 1999 Organic Act on State AuditThe enactment of the Organic Act on State Audit, B.E. 2542 (1999), under the 1997 Constitution, reinforced the independence of Thailand's public auditing system. The State Audit Commission and the Auditor General were empowered to define and enforce fiscal discipline. The Office of the Auditor General became an independent constitutional body, reporting directly to the Parliament and Cabinet.
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Public Sector Auditing Under the 2018 Organic ActThe 2017 Constitution introduced stricter fiscal discipline, enshrined in the Organic Act on State Audit, B.E. 2561 (2018). The Act established mechanisms to ensure compliance with fiscal discipline laws and allowed for administrative penalties against non-compliance.
The State Audit Commission, comprising seven members appointed by the King upon Senate recommendation, oversees auditing policy and standards. The Auditor General, also appointed by the King, independently leads the State Audit Office, now a constitutional entity equivalent to a government department.
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The Legacy of Public Auditing in ThailandOver 150 years, public auditing in Thailand has evolved from a centralized function within the Royal Palace to an independent constitutional body. This transformation reflects Thailand’s commitment to transparency, accountability, and alignment with global best practices in public auditing. Today, the State Audit Office of the Kingdom of Thailand plays an integrity pillar in ensuring fiscal discipline and supporting the nation's sustainable development goals.
Prepared by
Dr.Sutthi Suntharanurak