56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

For EMB:

"Section 77       For the purpose of the proceeding of donation of money, property or any other benefit to the political party under this Organic Act, the Election Commission shall have powers to prescribe any necessary measures and procedures in order that donation to political party shall be due process of law, transparent and verifiable. The Election Commission shall also have duties in verifying any donation to political party as well as powers to issue an order laying the groundwork for the operation of political party.

            A political party has duty to comply with the Election Commission’s order."

Source: Section 77, Organic Act on Political Parties, 2017 (Unofficial translation by the researcher)

For auditing agency and other:

"Section 32       For purposes of the operation in accordance with its powers and duties to proceed the election in an honest and fair manner, and due to process of law, the Election Commission may request that the following actions be taken:

            (1) That the Office of the Auditor-General of Thailand, or a licensed auditor approved by the Election Commission, audit financial accounts of political parties, and may also do so in urgency during the during the period of time when there is an election;

            (2) That when there appears to be reasonable evidence that an offense has been committed or that there has been a violation of the Organic Act on the Election and Political Parties, the Anti-Money Laundering Office notify the Election Commission of the reports of transactions of political parties, persons holding positions in a political party, or of candidates in an election as notified by the Election Commission; or that the Bank of Thailand or commercial banks under the Commercial Banking Acts, or other financial institutions, make a Notification of the transfers or withdrawals of payments involved in such cases, as requested by the Election Commission, and in this regard, such notification shall be made within the period of time prescribed by the Election Commission, and no provisions of the law prohibiting any agencies from disclosing proprietary information shall be applied to the reporting of information requested by the Election Commission.

            (3) That all State organizations related to intelligence shall provide useful information upon request. The Election Commission shall employ this information for the purpose of investigation or prevention of misconduct in compliance with the duties and powers of the Commission…"

Source: Section 32 paragraph (1) (2) (3), Organic Act on the Election Commission, 2017 (Unofficial translation by the researcher)

Other = Bank of Thailand, other legalized financial institution, other State organizations related to intelligence