Royal Audit Authority, Supreme Audit Institution of Bhutan

23/06/2026

Notification! Audit Clearance System!

21/06/2026

16/06/2026

Internship Completion Program

A total of 17 interns from the Gedu College of Business Studies (GCBS) successfully completed their six-month internship at the Royal Audit Authority (RAA), which commenced on 25 December 2025 and concluded on 15 June 2026.

To mark the successful completion of the internship, the interns were awarded Certificates of Internship Completion by Dasho Auditor General. A simple gathering was organized to acknowledge their contributions and provide a platform for experience and knowledge sharing. During the session, the interns shared their learning experiences and insights gained throughout their attachment with the Authority.

Dasho Auditor General highlighted the importance of practical exposure in developing future professionals and emphasized the RAA's commitment to strengthening its internship program. Dasho also shared the Authority's preparedness in hosting long-term internships through the review and implementation of the RAA Internship Guideline, which provides a structured framework for effective internship management. These initiatives are expected to further enhance the quality of the internship program and position the RAA as a preferred institution for students seeking meaningful professional learning opportunities in the future.

The program concluded with appreciation for the intern's dedication and best wishes for their future academic and professional endeavors.

15/06/2026

RAA Tables Performance Audit Report on Waste Prevention and Management System
The Royal Audit Authority (RAA) has tabled the Performance Audit Report on the Waste Prevention and Management System during the Fifth Session of the Fourth Parliament. The audit assessed whether the Government has established and operationalised an adequate ecosystem and supporting mechanisms for the efficient and effective management of municipal solid waste and e-waste in accordance with the Waste Prevention and Management Act 2009 and in support of the national aspiration of achieving “Zero Waste Bhutan by 2030.”

The audit covered waste management interventions implemented across the country by the Department of Environment and Climate Change and other agencies mandated under the legal and
institutional framework. The audit found that although Bhutan has established a comprehensive legal and institutional framework for waste management, its implementation remains constrained by weak institutional coordination, inadequate mainstreaming of waste management functions, limited human resource capacity, weak waste data systems, and ineffective waste prevention mechanisms. Operational challenges were also observed in waste collection, recovery, recycling, treatment, and disposal systems, including inadequate infrastructure, underdeveloped recovery facilities, and continued reliance on landfill-based waste disposal.

To address these issues, the RAA has issued 13 recommendations aimed at strengthening governance and coordination mechanisms, enhancing institutional capacity, improving waste prevention and reduction measures, promoting recovery and recycling systems, and ensuring environmentally sound waste management practices.
The report is expected to support relevant agencies in addressing systemic gaps and improving the effectiveness, efficiency, and sustainability of waste prevention and management interventions in the country.
The report is available on the Royal Audit Authority website

Performance Audit Reports Search Option: Audit TitleYear PublishedSectorEnglish VersionDzongkha Version PA Report on Waste Prevention and Management System2026AgricultureEngDzo PA Report on the Commercial Agriculture and Resilient Livelihoods Enhancement Programme (CARLEP)_English2025Agriculture and...

15/06/2026

The Royal Audit Authority bid a heartfelt farewell to Kencho Dorji, Deputy Chief Auditor and former Head of the Support Service and International Relation Division (SSIRD), on 12 June 2026.

Mr. Kencho Dorji resigned from the Royal Audit Authority with effect from 2 June 2026, concluding over 15 years of dedicated service to the organization. Throughout his tenure, he made significant contributions to strengthening the institution through his leadership, professionalism, and commitment to excellence.

The farewell gathering provided an opportunity for colleagues to express their appreciation for his invaluable contributions to the Authority. The Royal Audit Authority extends its sincere gratitude to Mr. Kencho Dorji and wishes him continued success and fulfillment in his future endeavors.

"While we bid farewell to a valued colleague, we celebrate the lasting impact of his service and leadership."

08/06/2026

✨ Honouring success and welcoming excellence back to the RAA family!

The Royal Audit Authority extended a warm welcome and heartfelt congratulations to Mr. Kinley Wangdi Gyeltshen upon his successful completion of the Pelsung Training Programme conducted from 6 March to 6 June 2026.

To mark the occasion, simple congratulatory and welcome ceremony, during which a khadar and cake-cutting ceremony was held in recognition of his achievement.

The Authority looks forward to his continued contribution in upholding accountability and good governance.

08/06/2026

08/06/2026

**Royal Audit Authority Conducts the 22nd Year-End Planning and Coordination Meet (YEPCM) 2025–26**

The Royal Audit Authority successfully conducted the 22nd Year-End Planning and Coordination Meet (YEPCM) 2025–26 from 1–5 June 2026, bringing together officials from the Headquarters and Regional Offices to reflect on achievements, deliberate on strategic priorities, and chart the way forward for the Financial Year 2026–27.

Over the five-day programme, participants engaged in discussions, presentations, and knowledge-sharing sessions on the Rule of Law, implementation of past resolutions, annual operational planning, audit thrust areas, ethics and values, inclusion and accessibility, performance management, human resource development, and institutional strengthening initiatives.

A key highlight of this year's YEPCM was the Royal Audit Authority's continued commitment to digital transformation. Participants were introduced to advancements under the Smart Audit Platform (SAP), a strategic initiative aimed at modernizing audit processes, enhancing efficiency, and strengthening data-driven decision-making. The meet also witnessed the launch of six digital tools, marking a significant milestone in RAA's journey towards a more innovative, technology-enabled, and future-ready audit institution.

The programme further featured the administration of the Oath of Good Conduct, Ethics and Secrecy for new recruits, presentations on significant audit observations, strategic planning initiatives, stakeholder concerns, auditing from the perspective of persons with disabilities, and lessons learned from remote and hybrid audit practices.

A major outcome of the YEPCM was the collective deliberation and endorsement of resolutions focused on enhancing audit quality, organizational performance, professional competency, innovation, and service delivery. The meet concluded with the adoption of resolutions that will guide the Authority's strategic and operational priorities for FY 2026–27, reaffirming its commitment to strengthening public accountability, transparency, and good governance.

The closing ceremony also marked important milestones in human resource development through the awarding of appointment orders to new recruits, promotion orders, recognition of new team leaders, and awards for the Best Audit Report and Most Significant Observation. Participants were also recognized for their active engagement in the Civil Service Wellness Day activities, including awarding of cash prizes to the top three teams of RAA for the Relay Marathon competition.

As the first Year-End Planning and Coordination Meet convened under the leadership of Hon'ble Auditor General Dasho Jamtsho, the 22nd YEPCM concluded on a forward-looking note, setting a clear direction for the Financial Year 2026–27 through 19 strategic resolutions and reinforcing the Royal Audit Authority's commitment to innovation, digital transformation, professional excellence, and institutional effectiveness.

04/06/2026

Royal Audit Authority Launches Six Digital Products under the Smart Audit Platform Project coinciding with the auspicious occasion of the Birth Anniversary of Her Majesty The Gyaltsuen.

The Smart Audit Platform Project represents the RAA’s broader move towards a smarter and digitally enabled audit ecosystem. It is being implemented through two complementary portfolios.
The first, the Smart Audit Platform, focuses on strengthening the RAA’s core audit and reporting mandate by enabling auditors to make better use of information, evidence and digital tools throughout the audit process.
The second, the Smart Audit Initiatives, focuses on digitalising the RAA’s internal operations to improve efficiency, transparency, accessibility and institutional productivity.

The six digital products launched under the Smart Audit Initiatives are:

1. RAA Support Portal
The RAA Support Portal provides a centralised platform for officials to raise and track internal support requests. The portal covers ICT and IT system services, building repair and maintenance requests, and vehicle requisition, enabling support issues to be submitted, assigned, monitored and resolved through a structured digital workflow.

2. e-Sign Portal
The e-Sign Portal is a digital approval and signing platform adopted by the RAA through inter- agency collaboration with the Anti-Corruption Commission. The system enables secure electronic review, approval and signing of documents such as office orders and minutes of meetings, reducing dependence on physical file movement and supporting the RAA’s paperless office initiative.

3. RAA Knowledge Management Assistant
The RAA Knowledge Management Assistant is an AI-assisted search and retrieval tool developed by students of the GCIT as part of the broader Knowledge Management System. It allows users to search and retrieve information from documents uploaded by the Knowledge Management Administrator, helping auditors and officials access institutional knowledge more efficiently while keeping professional judgement with the users.

4. Substantive Audit Procedure Generator
The Substantive Audit Procedure Generator supports auditors in preparing Audit Working Paper for substantive testing. It converts risk responses and audit planning inputs from PDF into a structured Excel format, reducing administrative data entry and allowing auditors to focus more on audit analysis and judgement.

5. PDC Promotional Video
The PDC Promotional Video has been produced to enhance the professional visibility of the Professional Development Centre, Tsirang. The video showcases the Centre’s mandate, facilities,
services and professional development activities to a wider audience.

6. Leave and Tour Management System
The Leave and Tour Management System provides a digital platform for managing employee leave and official tour processes. The system enables online submission, review and approval of
leave applications, automatic calculation of leave balances, workflow notifications and centralised record management, thereby improving efficiency, transparency and accessibility.

The launch of these digital products marks an important step in RAA’s continuing journey towards smarter, more efficient and technology-enabled institutional operations.
Through the Smart Audit Platform Project, the RAA continues to strengthen both its audit delivery capabilities and its internal business processes in support of economy, efficiency and effectiveness in the use of public resources.