State Audit’s Dynamics in Maintaining the State’s Financial and Fiscal Discipline

Abstract

The provisions of the State Audit Act are dynamic and vary with the development of the country and the Thai regime. The Organic Law on State Audit 2018 has provisions that are different from the existing law on the State Audit. At present, the State Audit serves as an important mechanism for maintaining the state’s financial and fiscal discipline and making the State Audit mechanism, including the State Audit Commission, Auditor General and the State Audit Office, is more involved in maintaining the state’s financial and fiscal disciplines than ever before. For example, the law has provisions stipulating that the Auditor General has duties and powers to audit the state audit in accordance with the discipline of state fiscal finance law. The State Audit Commission has the duty and authority to order punishment in cases of violations of the discipline of state fiscal finance law and designate the State Audit Office to act as the administrative unit of the Auditor General and the State Audit Commission in carrying out such important roles. Therefore, it is very appropriate for those working in the State Audit Office to understand this important role correctly.