About us

Over 15 years that DHARMNITI provide internal audit service, risk management, and good governance in the name of Dharmniti Auditing Co., Ltd and constantly gain trust from many customers. At present, we have clients who are listed in the Stock Exchange of Thailand of more than 30 companies. Finally, we had been proposed and approved to separate from Dharmniti Auditing Co., Ltd to be Dharmniti Internal Audit Co., Ltd on May 3, 2016.


(1) "Unity" is critical in achieving the policy of Dharmniti. Dharmniti has to attain unity of the people of Dharmniti. Even walking in different directions, or walking in separate places, the mission could not be reached. Unity happens only by harmony. Many people will unite and solidify by:

1.1 Dharmniti’s management must be able to lead all in the correct direction as the axis of unity which is personified as the sun as the core of the universe. It means not only does it require knowledge, high intelligence and far-sighted thinking, also it needs to be humane, honest, forgiving and cultivating to raise the intellectual level of a normal person.

1.2 All staff of Dharmniti will have to be able to run all the operation correctly and keep pace with the management, with a mind that believes in Dharmniti, be faithful to each other, supporting, sharing, be open and frank to each other, with wisdom and normal conscience.

As Dharmniti is unified like this, it will have tremendous power and greatness as long as a man will have. With this power, then the mission of Dharmniti will be accomplished.

(2) “Security” with the heart of the people, the nature of the people’s heart wants stability. Dharmniti is the people of Dharmniti. Thus, Dharmniti will be secure when the people of Dharmniti feel secure, and the people of Dharmniti will be secure when Dharmniti itself is secure.

Stability means security in life, property, family, work and mind. Security is some kindof matter that the government has to deal with. It is an important function of Dharmniti to have security at work and in the mind. These are joint objectives for Dharmniti to aim for security, with the people that also desire stability and in essence it means the stability of people to jointly work together by way of the unity of Dharmniti as follows:

2.1 Dharmniti will take care of its staff throughout the working life.

2.2 Even after retirement, Dharmniti has to support and reward the virtue of its people throughout the lifetime with all one’s ability.

2.3 Even when the business goes through recession, crisis and loss, it takes measures to solve the business problems as the first step. If necessary, it will reduce the salary of the management. If still necessary, it will further reduce the salary of employees. If necessary even more, it has to arrange to work alternate days.

2.4 At the end of one’s wit, the utmost measures to fix the problem will be applied.

2.5 Whether close or distant persons, if they do good deeds. The goodness has to appear and be rewarded equally. If done wrong, it must be punished equally. Don’t be biased or take side with the wrongdoer.

2.6 To consider the staff of Dharmniti as co-worker of Dharmniti and the flesh of Dharmniti which is not just an ordinary employee.

2.7 Job promotion will be according to ability and not restricted to only friends or relatives. Whoever belongs to Dharmniti and is capable in management will have to be selected as manager.

2.8 Despite the relentless offense, it shall be given an opportunity to reform oneself.

2.9 Look after all sufferings and happiness with comrade in arms like brother and sister by this way of security,

Dharmniti will live on eternally and people would leave their lives and devote their mind and spirit to Dharmniti.

Dharmniti has a way of unity and stability, so the wealth of Dharmniti is the wealth of the people of Dharmniti. The wealth of Dharmniti will become exploited and taken advantage if Dharmniti has not created the wealth for the people of Dharmniti. Hence the people of Dharmniti will be wealthy by creating the wealth to Dharmniti.

Wealth may not happen in a blink of an eye unless winning the first prize lottery several times, or by deceiving others or wrongdoing on some matters which is not the way of Dharmniti. Wealth can happen step by step and takes time and opportunity. It can be said that the wealth is a ladder. Whichever step Dharmniti is standing, the people of Dharmniti must be standing at that step as well.

(3) "Wealthy" in a great empire that is highly secure if it has impoverished population, such empire will be no different to hell. A number of business executives have the ambition and talk about the wealth of their business, but refuse to mention the wealth of its population. This is viewed as contrary to the way of the security of Dharmniti. Because it is based on the idea that its people are only employees not colleagues, they desire to be happy as a result of a request to devote their souls and spirits, but refused to return the prosperity to our people. To deny such a way is contrary to the security of Dharmniti because security will not happen at all. Dharmniti views wealth as a necessity of commoners, but only the insane and deceitful man who deceived the world would reject wealth. This is the truth of commoners; therefore, Dharmniti dares to speak the truth like this and encourages people to talk about this. Also, it welcomes to build this thing to happen.

This is the way to the wealth of Dharmniti

(4) "Creativity" all things will develop in accordance with the laws of nature. Any things that have no development will not be different to a corpse. Today's world of rapid advance has left behind many people and animals.All civilization and development rely on human and creative people. If not, then the value of life is no different to an animal. "Life that is wasted" is the right word to people who are not creative.

Dharmniti is the people of Dharmniti. Dharmniti has creatively paved the progress both from the past and present. The way to achieve the policies of Dharmniti is creativity. If there is no creativity, how can Dharmniti be the biggest, the most secure, to create good image to the profession with honest service, efficiency, and benefits to concerned persons?

Creativity is held as the motto to success. If the mind is committed to success, the success will happen. However, the practice of many people are on the contrary to the motto, it must start with "The problem is that" the motto holder will not be able to succeed of any value, but it will only succeed in creating problems. Therefore, creative people must have a strong commitment with the great effort and persistence to any obstacles and temporary failure. They must also have the foresight to keep the world abreast of the situation ahead of schedule and should be intuitive and know what to do or what must be done in the future.

The creative ways of the way of Dharmniti drives Dharmniti forward, not to stop or fall back.

The way of Dharmniti is a way that all Dharmniti have to walk together until it reaches the destination. To achieve the policy of Dharmniti in the next 30 years is 30 years of the path of Dharmniti. When that day arrives, Dharmniti will be 66 years. It is the duty of the people of Dharmniti in that period to review and evaluate the policy of Dharmniti whether the path of Dharmniti is correct and practical. The success of the operation will be the true scale of measurement and the only scale upheld by Dharmniti. Mistakes and failures have to be "resolved" not by "excuses." Any incorrect practice or policy, inoperable and unfruitful must be corrected quickly and in a timely manner by Dharmniti people in the next generation.

Remark: As at January 29, 1987

1. “Way of Dharmniti” article consisted of 3 parts: Part 1: History of Dharmniti from the formation of the office in 1947 to 1978 totaling 30 years, Part 2: History of Dharmniti from the transformation period from a law office to limited company from 1978 to 1983 totaling 6 years, Part 3: Concept of an operation path of Dharmniti to reach the final destination and achieve the policies which are philosophical ideas. This article was drafted by Mr.Paisal Puechmongkol and the Board of Management No. 5 had revised and approved to print in the Company’s report on the occasion of Dharmniti’s 36th anniversary in 1983.

“Dharmniti” Despite being a business organization, we are different from typical business organizations. All Dharmniti have to pay attention and understand this situation particularly the significant characteristics that make us different from general business organizations as follows:

1.History Characteristic
Dharmniti has been operating continuously for 43 years without the "owner" which means there are no major shareholders who have absolute control over Dharmniti. This “unclaimed owner” makes Dharmniti belong to all Dharmniti. This is a notable advantage of us because “unclaimed owner” implied that Dharmniti is nurtured and defended by many people. It is a factor of the inheritance of Dharmniti from one generation to the other generation smoothly without vanishing as some business with the sole "owner" is generally facing.

2.Guiding Philosophy Characteristic
We uphold “The Way of Dharmniti” as the guiding philosophy in operating, managing organization, treating people both Dharmniti staff and clients including our creativity in the business expansion. We hold a Bamboo Theory and the goal of our business is focused on non-monetary profit (such as dignity, trust, public faith) as the main aspect and consider the monetary profit as the secondary aspect. Hence, Dharmniti has two balance sheets: Statutory balance sheet for accounting and tax and the balance sheet under our philosophy including the assets, liabilities, revenues, expenses, gains and losses that are non-monetary as well.

3.Administrative Characteristic
We uphold the democratic management and the collective leadership. All levels of our organization are comprised of and managed by individuals. We apply the democratic method in the operation and cherish our staff. Such administration and style are enacted in the Dharmniti’s regulation and are enforced on all Dharmniti. This is the issue that all Dharmniti should put into practice.

4.Integrated and Progressive Characteristics
Dharmniti is a professional business organization aimed at providing full range of professional services. It enables our clients to receive convenient and maximum benefit from employing our services. This full range of business needs the progressive characteristics as well. Therefore, the creation of knowledge and tools of modern technology to serve our organization are required to be committed seriously on an ongoing effort.

5.Independence and Self-Reliance Characteristics
Dharmniti is an independent institution, not affiliated with any business group or political group. We will not set ourselves as an enemy to anyone in particular and we have no business interests with any particular business group or political group. Therefore, we can provide services to various business organizations widely, indefinitely and endlessly. The burgeoning development of Dharmniti from the past to the present is partly a result of the support of our extensive customers and friends. But importantly, it arises from the effort of our own Dharmniti. From time immemorial, all policies and programs of Dharmniti are started and built on the foundation of our own. On one side, we encourage Dharmniti to build good relationship and seek cooperation with other organizations widely. On the other hand, we oppose to bring Dharmniti to or under the influence of any organization. These are characteristics that are independent and self-reliance of Dharmniti.


Dharmniti PLC
Dharmniti are not only staff or employee but we are the successor of mission and ideology of Dharmniti from one generation to the other generation.

“To protect the name of Dharmniti with the everlasting endurance of honor, dignity and public faith.”


Remark: It was quoted from the resolution of the Council regarding “Targets, Guidelines, Policies and Plan for the year 1990” that the Council had a resolution from the Meeting No. 53 dated November 24, 1989. Such messages described the distinctive characteristics of Dharmniti that the shareholders, executives and staff should pay attention.


Office of Management

September 13, 1991