The Study of Structural and Managerial Design for the Regional Government Agencies of Cooperative Auditing Department

Abstract

The objectives of this qualitative study were to analyze the current missions, structures and models, and to design new structures and models for the regional agencies of the Cooperative Auditing Department (CAD) with reference to the existence of provincial government agencies under the management guideline of the Office of the Public Sector Development Commission as stated in Document No. NR 1200/W27, dated November 1, 2017, entitled “Development of Guidelines for Regional Government Agency Management.” According to the findings, the CAD should reorganize its structure by replacing its central administration with the regional administration. The Bangkok Cooperative Auditing Office should be established and operated under the supervision of the director general of the CAD which is the feature of the central administration. For Cooperative Auditing Office 1-10, the main missions should focus on organizational governance and quality control, while the provincial cooperative auditing offices should be under the direct supervision of provincial governors, and divided into four divisions, including the division of general administration, the division of auditing, the division of accounting and financial development, and the division of accounting training and policy. The establishment is worthwhile in terms of internal organizational components, organizational stakeholders, service and operational innovation, and finance.