Office of the Auditor General of Thailand (OAG) has revised organization structure, segregation of duties , authority, responsibility, position categories and level of position in 2015. The purpose of reorganization is to overcome the difficulties that the previous organization structure and segregation of duties do not conform to the mission of audited entities due to changes in internal management of the audited agencies, and to support the mission of the State Audit Commission. Therefore, the criteria of staffing for each office shall comply with the organization structure. Such criteria consists of:
1.1 Number of the audited entities under responsibility of each audit office;
1.2 Size of the audited entities;
1.3 Difficulties and complexity of the audited entities;
1.4 Number of contracts and the budget for the procurement of audited entities; and
1.5 Supporting offices which have more effective management.