Prior to June 1973, the Director of Audit Defence Services (DADS), as the Head of the Defence Audit Department, was responsible for the audit of Army, Navy, Air Force and Ordnance Factories. In June 1973, the audit of Ordnance Factories was entrusted to a Chief Auditor subsequently re-designated as Principal Director of Audit (Ordnance Factories) with Headquarters at Kolkata where the offices of the Ordnance Factory Board and Director General of Ordnance Factories are located.

The audit of the receipts and expenditure of the Air Force, the Navy, the Associated Research and Development units and the Coast Guard Organisation was entrusted to a Director of Audit (Air Force and Navy) (since re-designated as Principal Director of Audit (Air Force and Navy) and his office is located at New Delhi.

The Director General of Audit, Defence Services is nevertheless the Principal Audit Officer for all Defence transactions.

The audit applied in the Department is a statutory audit based on Auditing Standards, MSO (Audit) and other instructions issued by CAG from time to time.

Back to Top