Moving object detection and tracking have various applications, including surveillance, anomaly detection, vehicle navigation, etc. The literature on object detection and tracking is rich enough, and there exist several essential survey papers. However, the research on camouflage object detection and tracking is limited due to the complexity of the problem. Existing work on this problem has been done based on either biological characteristics of the camouflaged objects or computer vision techniques. In this paper, we review the existing camouflaged object detection and tracking techniques using computer vision algorithms from the theoretical point of view. This paper also addresses several issues of interest as well as future research direction in this area. We hope this paper will help the reader to learn the recent advances in camouflaged object detection and tracking.