The law on Cambodia’s audit institution was approved by its national assembly on March 2000 with an aim of establishing its National Audit Authority (NAA). Then the NAA started to be in operation since early 2002. NAA is responsible for conducting external audit over the royal government and to do audit of accounting records, financial reports, management system, operation controls, and programs of the governmental institutions.

 Constitutional Position

The auditor general, as the chairman of NAA, has the same level as senior minister, while deputy auditor general is equal to a minister.


NAA conducts a number of audit tasks, such as audit of financial report, management audit of projects funded by external sources, audit of management system and operations of all institutions, audit of operational efficiency, effectiveness and evaluations,audit of non-profit organizations, associations, political parties, and private investments according to the prevailing laws.The Royal government submits its financial report to the national assembly, and senate for evaluations.Concurrently, the royal government also submits the financial report to NAA to be audited. After auditing, NAA will present its report to the national assembly and senate, council of minister, minister of finance and economy, and all ministers concerned on any violation of accountancy system, finance and management assets.