Model of SAI Thailand (Hybrid Model)
There are three main components of the Supreme Audit Institution of Thailand including:
State Audit Commission (SAC)
Auditor General (AG)
State Audit Office (SAO)
For SAC, it is the Independent Organ as determined in the Constitution. The SAC consists of 7 Commissioners (1 President of State Audit Commission and the other 6 State Audit Commissioners).
SAC members are appointed by the King upon the advice of the Senate from the persons selected by the selection committee. Their mandates are mostly at the policy level, such as setting the Audit Policies and the State Audit Standard prescribing and also to supervise whether the state audit is in accordance with the policies and standards. Furthermore, SAC has the power to order an administrative penalty in the case of violation of the law on the financial and fiscal discipline of the State and to dispose of rules, announcements, or regulations of SAO.
On the other hand, AG is also appointed by the King upon the advice of the Senate from the persons nominated by the SAC. He shall be independent in performing duties, be accountable to the SAC, and be the head of SAO.
Lastly, for SAO, it is established as an independent agency under the Constitution and as a juristic person which shall be under the command of AG, and it is a Secretariat Office of SAC. It can be divided into headquarters, regional offices, and provincial offices. There are approximately 3,500 staff members.
On behalf of AG, SAO conducts all 3 main audit types; financial audit, performance audit, and compliance audit. SAO submits the annual report on the performance of duties to the House of Representatives, the Senate, and the Cabinet.
In other words, the hybrid model is based on the concept of check and balance between SAC and AG. SAC sets policies and issues regulations for SAO but does not have the power to administer SAO while AG has the power to audit, to administer SAO. However, AG cannot violate policies set by SAC.