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HISTORY
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 Chief Auditor subsequently re-designated as Principal Director of Audit (Ordnance Factories) with Headquarters located at Kolkata. The audit of receipts and expenditure of 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) with his office located at New Delhi. The Director of Audit (Air Force & Navy) started functioning independently with effect from 03/02/1986.
The office of the Pr. Director of Audit, Air Force & Navy dealt with audit of Air Force, Navy & Coast Guard and consisted of three branches located at Mumbai, Dehradun and Bangalore and two sub branch offices at Vizag and Kochi, responsible for field and performance audit of Air Force and Navy & Indian Coast Guard. Two Group Officers at Delhi, dealt with Report and Administration work in addition to the audit of contracts and provisioning of stores at Air and Navy Headquarters. However, in view of the growing strategic importance and resultant financial allocation to Indian Navy, C&AG of India created a new office of the Pr. Director of Audit, Navy at Mumbai responsible for the audit of all operations of the Indian Navy in the country. The office was created by bifurcating the Pr. Director of Audit, (Air force & Navy), New Delhi w.e.f. 2nd April, 2012.
The Pr. Director of Audit, Air Force created on 2nd April, 2012 is responsible for audit of receipt and expenditure of Air Force & associated R&D (DRDO) units and MES units. The Pr. Director of Audit is assisted by Group Officers one each at Delhi office, Dehradun Office and Bengaluru office.