The first enactment known in the history of
Thailand on audit and control of public finance
dated back to 1875 when the Royal Audit Office
created by Royal Decree was proclaimed by
the late King Chulalongkorn , the fifth King
of the present dynasty, with independent power
and duty over the control of public finance.
The Royal Audit Office was responsible only
to the then absolute monarch.
Since then, the audit of
public accounts and financial control of public
funds has enjoyed an independent exercise
of its functions inspite of various subsequent
modifications to the first enactment. The
principle of independence of the auditor of
public accounts has remained unaltered to
the present day.
Both the Legislature and the Government are
fully aware that it is the independence of
the auditing institution and the sufficient
safeguard of its power and duty that will
assist them in the control and performance
of their financial prerogatives and obligations.
Moreover, both bodies have also found that
for the auditing institution to perform its
role successfully, it is not enough to have
only undoubted organic independence. It is
of utmost importance that the auditing institution
have conditions in which it uses its independence
as appropriate and necessary for the proper
discharge of audit responsibilities.
From this base, the Audit Council Act
1933 was enacted. The Act established the
Audit Council of Thailand as the government
agency responsible for auditing government
accounts, under the direction of its President.
The Act abolished Department of Audit which
had been created in the Ministry of Finance
in 1915 and consolidated its powers and duties
in the new establishment.
The Audit Council was considered to
be an independent body fully independent of
other executive authority and solely responsible
for setting its own direction and scope of
audit without interference. Since the end
of 1972 the President has reported directly
to the Prime Minister, whereas previously
he reported only to the Office of the Prime
Minister.
To revise the law on the Audit Council,
the State Audit Act 1979 was enacted and
became effective on March 1,1979. The Act
made several changes. It changed the title
of the office to the Office of the Auditor
General of Thailand (OAG) . This, of course,
changed the title of its head to Auditor
General. It authorized the OAG to extend
its scope beyond financial audits to assessment
of economy, efficiency, and effectiveness,
and to audit to assessmentto audit the collection
of taxes, fees and other incomes of the
audited agencies.
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Copyright
1998 OAG Last modified: 17 November 2008
International Relations: Tel. 66-2271-8000 ext. 2210, 2212,
66-2271-8080 FAX 66-2298-5896
Office of the Auditor General, Soi Areesampan, Rama 6 Rd., Bangkok
10400 Telephone 66-2271-8000
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