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In 1996, the Asian Development Bank funded a technical assistance project to help draft Cambodia's Law on Audit, which was subsequently approved by the National Assembly in March 2000. The National Audit Authority (NAA) began operations in early 2002 and, since that time, has continued to receive significant assistance from the Asian Development Bank. In April 2003, the Federal Republic of Germany assigned an audit consultant to work with the NAA for 2 years, and in 2004 the World Bank sponsored the participation of two NAA auditors in the 2004 International Auditor Fellowship Program organized by the U.S. Government Accountability Office (GAO). These efforts, along with other overseas professional training courses, greatly contributed to capacity building in the NAA and enhanced its ability to perform its audit work effectively. NAA became a member of INTOSAI in December 2002 and a member of ASOSAI in March 2004.
Legal Authority and Independence
Under article 18 of the Law on Audit of the Kingdom of Cambodia, the auditor-general and the two deputy auditors-general are to be appointed by royal decree on the recommendation of the royal government and approved by a two-thirds majority of members of the National Assembly.
The auditor-general and deputy auditors-general are appointed for 5-year terms and may be reappointed for an additional term. If the auditor-general...