arbiter
JournalsPricingAccount

Leveraging AI in Performance Auditing: A Feasibility Study for the State Audit Office of Thailand

Sutthi Suntharanurak

International Journal of Government Auditing2026https://doi.org/10.56251/hfue3018article
ABDC C
Weight
0.50

What the paper says

The State Audit Office (SAO) of Thailand has embarked on a journey of digital transformation. The objective is to leverage AI to enhance audit performance and foster a data-driven culture within the organization. This initiative is in line with their audit policy, which emphasizes the importance of using advanced technologies in audit processes. This article focuses on the feasibility of incorporating the advanced language model, as generative AI like ChatGPT, in SAO's performance audit.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.56251/hfue3018

Or copy a formatted citation

@article{sutthi2026,
  title        = {{Leveraging AI in Performance Auditing: A Feasibility Study for the State Audit Office of Thailand}},
  author       = {Sutthi Suntharanurak},
  journal      = {International Journal of Government Auditing},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.56251/hfue3018},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Leveraging AI in Performance Auditing: A Feasibility Study for the State Audit Office of Thailand

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.