ASEANSAI continues to advance its digital transformation efforts in response to the increasing use of digital systems across the public sector. As governments adopt data-driven platforms and digital services, SAIs are strengthening their readiness to audit in a digital environment and support accountability and transparency.

A Focus Group Discussion was held from 15 to 17 December 2025 in Ayutthaya, Thailand, following preliminary research that covered the initial chapters of the cooperative study. The event was hosted and facilitated by the SAI Thailand, with participation from SAI Indonesia, SAI Lao PDR, SAI Malaysia, and SAI Myanmar.

The discussion served as a forum to present preliminary research findings and exchange views on the subject and on how SAIs are adapting to digital transformation. The discussion emphasized that digital transformation is not limited to adopting technology, but also includes aligning institutional strategies, improving internal processes, strengthening governance arrangements, and developing human resources. Technology supports audit work when it contributes to audit quality, efficiency, and reliability.

Participants also discussed changes in audit practices in a digital environment. Audits are increasingly moving beyond individual entities to address interconnected systems and digital ecosystems. This development requires updated audit approaches, stronger digital competencies, and improved access to data.

The expected outputs of the cooperative research include a research report, a practical framework, policy recommendations, and knowledge sharing materials. These outputs are intended to support ASEANSAI SAI members in strengthening their digital transformation efforts in line with their respective mandates and capacities.

The discussion contributed to strengthening regional cooperation and shared understanding among ASEANSAI members as they continue their collective journey toward more digitally enabled audit institutions.