The Director General of Audit, Northeast Frontier Railway, Maligaon, Guwahati conducts audit of accounts, receipts, expenditure, transactions and the accounts of Stores and Stock of the Offices of the General Manager and General Manager (Construction), Northeast Frontier Railway and all subordinate authorities under their respective administrative control, over the territorial jurisdiction of the Northeast Frontier Railway comprising of its Headquarters, Maligaon and 5 (five) Divisions at Katihar (Bihar), Alipurduar (West Bengal) and Rangiya, Lumding and Tinsukia (Assam) mandated for and on behalf of the Comptroller & Auditor General of India. In the exercise of the mandate, the Director General of Audit, Northeast Frontier Railway, Maligaon, Guwahati undertakes audits which are broadly categorized as Financial Audit, Compliance Audit and Performance Audit. However, it is not limited by any considerations other than ensuring that the objectives of audit are achieved.
The scope of audit includes the assessment of internal controls in the auditable entities as either as an integral component of an audit or as a distinct audit assignment.
In addition, any other audit of a transaction, programme or organization may be undertaken to achieve the objectives of audit as may be decided by the Comptroller & Auditor General of India.