International Journal of Government Auditing – April 2007
Bhutan
Audit Act of Bhutan Enacted
In June 2006, the 65th National Assembly of Bhutan unanimously endorsed the Audit Act of Bhutan, 2006, which makes the Royal Audit Authority, the SAI of Bhutan, a constitutional body with full organizational and functional independence. The Royal Audit Authority also has full authority to determine and administer its organizational structure and budgetary and personnel requirements. In accordance with the act, the Royal Audit Authority can conduct performance, financial, propriety, compliance, and special audits as well as any other audits that the auditor general deems necessary.
For additional information or a copy of the Audit Act of Bhutan, 2006, contact the Human Resources and International Relations Division of the Royal Audit Authority:
Fax: ++975 2 32 34 91
E-mail: tashi@bhutanaudit.gov.bt
Web site: www.bhutanaudit.gov.bt