Within the legal framework, the NAA’s operation is based on the roles and responsibilities stated in the Audit Law of the Kingdom of Cambodia promulgated by Royal Kram No. CS/RKM/0300/10 dated on March 03, 2000. The NAA was fully operated in 2002.

The NAA issued the Decision No. 003/01 dated on 28 November 2001 about the NAA organizational structure formulating the Organizational Structure led by the Auditor General and two Deputy Auditor Generals supported by the General Secretariat and departments.

During the past years, the NAA has formulated its organizational structure and amended in accordance with the real situation.

• Organizational structure in 2001: consists of 6 units including cabinet and 10 specialized offices.
• Organizational structure in 2005: consists of 6 units including cabinet and 22 specialized offices.
• Organizational structure in 2011: consists of 6 units including cabinet and 25 specialized offices.
• Organizational structure in 2016 and the current organizational structure: consists of 7 units including cabinet and 28 specialized offices. This structure is divided into 7 units as follow:
  • Secretariat General
  • Administration and Finance Department
  • Technical Department
  • Audit Department 1
  • Audit Department 2
  • Audit Department 3
  • International Relations Department

The modification of this organizational structure focused mainly on establishing the additional departments and offices to respond to the necessary needs of the work.