Abstract
Updating Public Audit Measures and Improving for National Security
Department: Politics
Researcher: Mr. Pornchai J umroonpanichkul
Course: National Defence College class 56
Preventive audit is the important measure to ensure the efficiency and effectiveness of
national budget spending. Preventive audit and interim audit is the protection for national budget
spending. In case where there are disciplinary breaches in the public financial management, what is the
appropriate level of sanction that the State Audit Commissionshould implement or put in the mandate?
Furthermore,the State Audit Commission regulation about Budgetary and Financial Disciplinary B. E.
2544 has the inappropriate level of sanction and irrelevant to the objective of laws and punishments.
This research has an objective to improve the public audit measurement in order to enhance
national security. The study indicated that it is necessary to implement the preventive audit mandate and
specify the level of sanction. Additionally be the mechanism to prevent the loss and inefficiency in the
public financial. In public sector, government has policy to initiate large amount of projects therefore the
Office of the Auditor General (OAG) should considered the need to cope with such policy. It is essential
for OAG to have adequate amount of auditors and also set up the audit in every Umphoe in order to
covered wider area and also protective and preventive system for the misspending in public financial.
Moreover to make the Budgetary and Financial Disciplinary investigation and consideration processes
more concise there should be the Budgetary and Financial Disciplinary committee in every regional office
to increasing awareness and reducing financial breaches from the regional public officer.
