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History

Based on Audit Council Act 1933, Thailand establishes Audit Council as an institution accountable for financial government audit. On March 1, 1979, State Audit Act 1979 that revises the Law on Audit Council was enacted. The law changed the name Thailand Finance Audit Agency, which was preciously known as Audit Council into Office of The Auditor General of Thailand (OAG ).

 Constitutional Position

Audit Council is an independent agency from other executive power and it’s fully responsible for setting its own direction and scope of audit without interference. The highest leader of Thailand Finance Audit Board is called Auditor General. It authorized OAG to extend its scope of its financial audit.

 Authority

The task of Thailand’s OAG, as stated in Section 7 of the State Audit Act, is as follows:

Audit report on revenue and expenditure in every fiscal year and statement of financial status on revenue in every fiscal year and gives an opinion whether it is already in compliance with law and whether it is right;

 Audit currency reserves account every year and to give an opinion if it is already in compliance with the law and if it is right.

Audit revenue and payment, security, money withdrawal and the utilization of other properties owned or becomes the responsibility of an audit institution and give an opinion whether they are incompliance with law, regulation, or decision by the minister council, and can audit money disbursement and the use of other properties and give an opinion whether they are in accordance with the economical and useful goal, and reach target. In a case where an audit institution is a state company, the opinion should be given by considering auditing standard.

Conduct an audit in regard to collection of taxes, cost, and other revenues from audit institutions and give an opinion whether it is in compliance with the law, regulation or decision by the minister council.

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