Mandate

• The Auditor General of the Union Law• Enacts in accordance with section 443 of the

2008 Constitution of the Republic of the Union of Myanmar

• Audit all government ministries except Ministry of Defense

• Financial Audit• Emphasize audit the accounts of the receipts and

payments of government organizations for the fiscal year under provision of the Union Budget Law, in detail we inspect whether the full amount of allotted fund is received and whether the allotted fund are spend effectively and department adhere to official account procedures and inspects the work progress in line with the policies, procedures set by respective government organizations

Guidelines on audit documentation

• Manual on Audit Documentation System

• Audit Manual

• Audit Guidelines on each audited organization

Financial Reporting

• Financial Regulation/guidelines for public sector set by Ministry of Finance

• GAAP

Thank you so much for your attention