What is the auditing history?

Answer

A Brief History Concerning the National Audit Authority of Cambodia

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.

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