STRATEGIC COOPERATION OF SUPREME AUDIT INSTITUTIONS OF THAILAND AND TÜRKİYE FOR DIGITAL TRANSFORMATION AND INNOVATION IN PUBLIC SECTOR AUDITING

Accelerating the digital transformation of supreme audit institutions (SAIs) has become a key priority in order to increase their institutional effectiveness and strengthen their democratic functions, thus contributing more to the institutions they audit, the parliament and the public. Effectively benefiting from the transformative effects of new digital technologies is a strategic priority for both State Audit Office of Thailand (SAO) and Turkish Court of Accounts (TCA), and they stand out among their peers with the unique systems they have developed. In order to develop their digital competencies in the upcoming process, both SAIs attach special importance to strategic cooperation. This study aims to examine the successes achieved by SAO and TCA in the field of innovation and digital transformation and the systems they have developed, and to analyze the foundations of the strategic cooperation they have carried out to further advance their gains and the potential of this cooperation to create a model for other SAIs. This study is original in that it examines the enhancement of effectiveness that will be provided by increasing cooperation and joint action capabilities among the SAIs, which are responsible for not only implementing digital transformation and innovation within their own organizations but also promoting it in all public institutions they audit.