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