National Audit Authority provided technical assistance by British expert
The United Kingdom’s National Audit Office (NAO) helps provide the technical assistance to the government’s National Audit Authority (NAA) in order to improve the ability of the auditing government to fulfill the dual mandate and to enforce a national standard.
“We worked with the NAO to improve both our internal capacity and those regulations that will be incorporated in a national accounting standard, particularly that used for [small and medium-sized enterprises],” said Uth Chhorn, chairman of the NAA, the Phnom Penh Post reported as saying.
He added that the NAA is trying to learn how the NAO does things so we can use key points and regulations to improve our capacity, adding that “but we can’t follow them 100 percent… we are different countries with different cultures and laws.”
Uth Chhorn said the NAA follows the UN’s international standard – known as INTOSAI – which is used by supreme audit institutions such as the NAO in auditing government spending, operations and monitoring, continued paper.
The National Assembly passed the Law on Audit on January 12, 2000 at the third plenary session of the second legislature and the law was approved by the Senate on all of its forms and legal concepts on January 21, 2000 at the 2nd plenary session of the first legislature. And later, the approved law was declared to be conformed to the Constitution by the Constitutional Council, except the article 40.
The National Audit Authority is established on a legal base as the supreme audit institution of the Confederation bound only by the constitution and the law. The purpose of the Audit Law is to establish a National Audit Authority, which is independent in its operations. The National Audit Authority is responsible for executing the external audit function of the Royal Government. The Auditor-General is empowered to conduct audits on accounting records, accounts, management systems, operation controls and programs of government institutions in accordance with generally accepted auditing standards and Royal Government auditing standards. This Law also established the internal audit function in government ministries, institutions and public enterprises.