Mr. THE GUIDANCE FOR THE USE OF FACTS FROM AUDITS BY THE STATE AUDIT OFFICE AS THE BASIS FOR INVESTIGATION OR INQUIRY DOCUMENTS AND ADMINISTRATIVE CONSIDERATIONS

Abstract

Abstract

This research article aims to examine the legal issues surrounding the failure to incorporate factual findings from the reports of the Office of the Auditor General of Thailand (OAG) into investigation files, inquiries, or administrative proceedings, despite existing legal provisions mandating such integration. These legal measures remain insufficient in scope and enforcement. The study focuses on analyzing relevant concepts, theories, and legal principles, including international audit practices, to formulate policy and legal recommendations for improving the effectiveness of such measures. This study employs a documentary research methodology, analyzing both domestic and international legal texts and literature, alongside comparative legal analysis, with the support of artificial intelligence tools for structuring and synthesizing information.

The findings reveal that: 1. Key concepts and theories identified include the rule of law, proper exercise of discretion, public sector good governance, the principle of hearing both sides, and the principles of independence and impartiality. These support the notion that incorporating factual findings from audit reports can enhance accuracy, transparency, and fairness in legal and administrative processes. 2. Although the Organic Act on State Audit B.E. 2561 (2018), Sections 7, 88, and 99, mandates the inclusion of audit reports in investigation files, there remains a lack of explicit penalties or enforcement mechanisms. This legal gap can result in neglect or distortion of facts. 3. International practices from the United Kingdom, the United States, and Japan employ mechanisms such as public disclosure, follow-up procedures, and strong societal pressure. These approaches, although not legally binding, have proven highly effective. Such methods should be adapted for use in Thailand, along with the implementation of clear legal sanctions.