Office of the Auditor General of Thailand has conducted in 2015 concern structural division within the division of work, authority, responsibility; Determination of position and level position. In order to solve the problem examination does not support the mission agency to examine. Due to changes in internal management of the audited agency. And to support the mission of the State Audit Commission. Therefore, The principle of fortunes in the determination of accordance with the organizational structure. Which is the major consideration in determining rate in each of the following