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CAMBODIA EXCHCHANGE
ឯកសារយោងគណនេយ្យកម្ពុជា
Guides · 6 នាទី

Internal Controls That Work for a Small Cambodian Finance Team

You do not need a Big Four control framework. A handful of disciplined controls prevents most issues.

ដោយ Editorial Team · April 12, 2026

Segregation, even with three people

The person who approves a payment should not be the person who initiates it in the banking app. With three staff you can still rotate roles to maintain separation.

Dual authorisation above a threshold

Set a clear KHR threshold above which a second signature is required. Most local banks support this natively.

Monthly reconciliations, signed off

Bank, petty cash, supplier statements, and tax control accounts. A signed reconciliation is the single best protection against undetected errors and fraud.

អត្ថបទនេះមានប្រយោជន៍មែនទេ? ចែករំលែកជាមួយក្រុមរបស់អ្នក ឬ ផ្ញើមតិមកយើង។

អត្ថបទពាក់ព័ន្ធ