THAILAND: Enhancing Audit Capabilities through Advanced Data Analytics Training: A Case from a Mid-Sized Developing SAI

In the context of increasing complexity in public financial oversight and the rise of data-driven governance, the State Audit Office of the Kingdom of Thailand (SAO) initiated the "Advanced Data Analytics Capacity-Building Project" under its Strategic Plan (2019-2022). The project aimed to develop advanced data analysis competencies among auditors and supporting staff, enabling them to perform their tasks more effectively and timely, especially in the era of big data.

The training was implemented in three progressive phases. Phase one focused on foundational skills through participatory lectures and hands-on workshops using tools such as MySQL, Power BI, and RapidMiner. Phase two advanced to applying analytical software like KNIME and involved more intensive practice sessions. Finally, phase three emphasized experiential learning through a blended learning model. The project provided participants "on the job training" by allowing them to apply knowledge in real audit assignments in which they could extend audit scopes and analysis using what they have learned from the previous phases. Participants eventually shared their outcomes via "succession stories," providing tangible proof of knowledge transfer and practical application.

One of the key achievements of this initiative was the increased capacity of auditors to integrate data analytics into real-world audit tasks. From identifying suspicious procurement patterns to analyzing government spending data, participants demonstrated improved analytical reasoning and tool-based decision-making. Ten actual audit projects were selected to evaluate the project's effectiveness, with findings showing a measurable enhancement in audit quality and efficiency.

Nevertheless, the project faced several challenges, including hardware limitations, time constraints, and the need to rapidly adapt training methods due to the COVID-19 pandemic. Despite these, SAO was able to deliver a flexible learning model that balanced theory, practice, and technology integration.

This initiative aligns with global trends and declarations such as the Moscow Declaration and the Bangkok Declaration, which emphasize the need for Supreme Audit Institutions (SAIs) to adopt digital technologies and build strategic capacities in response to the Sustainable Development Goals (SDGs). Furthermore, it reflects the emergence of the "Auditor of the Future," who must possess not only analytical and digital skills but also strategic foresight and adaptability.

In conclusion, the SAO's data analytics training program serves as a practical model for mid-sized developing SAIs aiming to modernize audit functions through data-informed practices. It highlights the importance of structured, multi-phase training and underscores the necessity of investment in
both human capital and technological infrastructure to enhance public sector auditing in the digital age.

By Khanamporn Philapurana, Chinnapong Trakuldist and Sutthida Paiboon