Cambodia Country Governance Risk Assessment and Risk Management Plan

This publication assesses the governance risks for activities of the Asian Development Bank (ADB) in Cambodia and recommends risk mitigation measures for the public sector. It follows the Guidelines for Implementing ADB’s Second Governance and Anticorruption Action Plan (GACAP II), focusing on public financial management, procurement, and anticorruption. The assessment explores the status of public procurement, internal controls, and the accountability framework for public expenditures, including internal audit and external audit capacities. It also examines the adoption of the Anti-Corruption Law in 2010. This publication dealing with improving public sector accountability should interest government officials, policy makers, bilateral and multilateral development partners, and nongovernment organizations.