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  • Cooperative Auditing Department
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    Function and Responsibility

    Cooperative Auditing Department is a key department to promote, develop and strengthen the cooperative movement in Thailand by performing through the following functions :
      1. Provide auditing to all types of cooperatives and farmer associations according to the Cooperative Societies Act.
      2. Prescribe suitable accounting systems for cooperatives and farmer associations.
      3. Provide regularly advises in accounting and financial matters to cooperatives and farmer associations in order to upgrade the capacity of cooperatives' and farmer associations' officers in accounting and also to observe whether internal control is as efficient as possible.
      4. Provide reports on financial and economical situation of cooperatives and farmer associations as major information for decision making and setting up policy and plan.
      5. Provide training in financial and accounting aspects for cooperatives' and farmer associations' members, staff and board members.
      6. Regulate the cooperative auditing by private auditors. 
             Private Cooperative Auditing 
                  Under the promotion of the government, the establishment of cooperatives, especially agricultural cooperatives, has been increasing every year, where as the manpower to conduct the auditing has a constantly number and it has been a heavy task and big burden for the CAD officials to perform the duties. So, in order to solve this problem, CAD has private auditors to relieve the audit work load, It has been defined that the consumer cooperatives, thrift and credit cooperatives and service cooperatives with at least 90 million Baht of total assets can be annually audited by private auditors (Private Certified Public Accountants) while the cooperatives with total asset less than 90 million Baht are audited by CAD auditors. These private auditors must registered at Cooperative Auditing Department and their auditing performances are regulated by CAD.
     
    Organization
    Cooperative Auditing Department, headed by a Director General and assisted by two deputies is structured into 12 Regional Auditing Offices and 76 Provincial Auditing Offices at field level and six divisions at headquarters as follows:
      1. Office of Central Administration
      2. Office of Cooperative Auditing Standard and Regulatory
      3. Institute of Cooprative Auditor Development
      4. Office of Policy and Standard
      5. Office of Information and Communication Technology
      6. Office of Farm Accounting Development
     
    Central Administration at headquarters :
     
      - General administration in budgeting, personnel and auditing.
      - Training for CAD staff.
      - Auditing of the cooperatives in Bangkok area.
      - Preparation of auditing statistical manual and reports on economical situation of cooperatives.
      - Prescribing accounting system for cooperatives and farmer associations.
     
    Function of Regional Cooperative Auditing Office :
      - Providing training courses for cooperative's grass-root members, committee members and managers in accounting.
      - Supervising the performance of Provincial Auditing Offices.
      Performing other activities to support the Ministry of Agriculture and Cooperatives and the government policies. 
     
    Function of Provincial Auditing Office :
     
      - Auditing all types of cooperatives and farmer associations in provincial areas.
      - Providing regular counseling for cooperatives' bookkeepers and managers in accounting and financial aspects.
      Providing training and counselling in basic accounting to the farmaers under the Royal project and government projects, such as The Small and Micro Community Enterprise (SMCE), Agricultural Mobile Unit, The One Tambon One Product project (One Village One Product Project) etc. 
    Copyright 2010 by Cooperative Auditing Department
    12 Krung Kasem Rd., Thewes Bangkok 10200
    (Call Center) (+66) 2628 5240 - 59 ext 2108
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