The National Audit Authority of Cambodia will sign a memorandum of understanding with its counterpart in New Zealand on peer auditing early next year, authority Secretary General Luk Nhib said Wednesday. The agreement follows a four-day visit of a delegation from the national audit office to Audit New Zealand last week. New Zealand will send two or three representatives to Cambodia next month to gather information and documents in preparation for an audit of the Cambodian authority’s efforts next year, Luk Nhib said. “It is very important for us to know about our misconduct or shortfalls in order to improve our capacity and systems,” he said.