title: STRATEGIC COOPERATION OF SUPREME AUDIT INSTITUTIONS OF THAILAND AND TÜRKİYE FOR DIGITAL TRANSFORMATION AND INNOVATION IN PUBLIC SECTOR AUDITING
abstract: 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 amon
journal: Sayıştay Dergisi