AN APPLICATION OF SWIM LANE DIAGRAM FOR IT AUDIT PROCESS IMPROVEMENT OF A COMMERCIAL BANK

Abstract

The research on An “Application of Swim Lane Diagram for IT Audit Process Improvement of a Commercial Bank” aims to propose an approach to enhance the efficiency of the audit process. The study begins with an analysis of the current audit process (As-is Process) and examines the interactions between related departments using the Swim Lane Diagram. The audit process is divided into five sub-processes: Annual Audit Planning, Audit Engagement Planning, Audit Fieldwork, Audit Reporting, and Audit Monitoring and Follow-Up. This structure facilitates in-depth analysis and the identification of areas for improvement.

The analysis identified key issues in the existing process, including redundant tasks, delayed process research notifications, the use of Excel instead of automated systems, multiple approval steps, and a lack of standardized documents in reviewed procedures, all of which hindered audit efficiency. The business process improvement focused on eliminating non-value-added activities and integrating automation tools to support operations. This included the development of e-Forms, a centralized dashboard, real-time data integration (online paper), and the implementation of a validation checklist. As a result, the number of activities was reduced from 47 to 40 (a 14.89% decrease), total man-days were reduced from 267 to 202 (a 24.34% decrease), and overall costs declined from 858,892 THB to 683,490 THB, achieving a cost saving of 175,402 THB or approximately 20.43% per audit project. These improvements led to a reduced workload and more efficient resource utilization