• Local audit of the initial accounts of Government Commercial Undertakings. Statutory Corporation, all financial Institutions and Nationalised Industries. The results of these local Inspections are reflected in Local Audit Reports. Serious Financial irregularities coming to notice are included in the Audit Report Of the Comptroller & Auditor General of Bangladesh.
  • Audit of Final Accounts of above organizations and preparation of Audit Comments on those Accounts.  
  • Preparation of the compilation entitled “ commercial Accounts and Audit Report” of the Comptroller and Auditor General of Bangladesh on the basis of the audited final accounts and audit comments thereon.
  • Preparation of General Financial Statement incorporating a summary of the accounts of the statutory authorities, public enterprises and Nationalised industries.
  • Preparation of General Financial Statement incorporating a summary of the accounts of the statutory authorities, public enterprises and Nationalised industries.
  • Examination of the accounting procedures, financial regulations and form of accounts etc. of the Government Commercial undertakings and other institutions under audit jurisdiction of this department and review of the work of External and Internal Auditors.


Order Name of the post Approved Working/Exisiting Vacant
1 Director General 1 1 0
2 Director 1 1 0
3 Deputy Director 9 8 1
4 Assistant Director 3 3 0
5 Audit and Accounts Officer(A&AO) 130 126 4
6 Super 264 86 178
7 Auditor 528 265 263
8 MLSS 87 85 2


Types of Audit:


Compliance/Financial Audit

Compliance audit deals with the responsibility of the Office of the Comptroller and Auditor General (OCAG) of Bangladesh to audit whether the activities of public sector entities are in accordance with the relevant laws, regulations and authorities that govern such entities. This involves reporting on the degree to which the audited entity is accountable for its actions and exercises good public governance. More specifically, these elements may involve auditing to what extent the audited entity follows rules, laws and regulation, budgetary resolutions, policy, established codes, or agreed upon terms, such as the terms of a contract or the terms of a funding agreement.

The objective, scope and nature of a particular compliance audit depend on a number of factors, including the mandate and constitutional role of the OCAG, as well as laws and regulations that are relevant to the audited entity. However, in general, the objective of the compliance auditing is to enable the OCAG to report to the appropriate bodies on the audited entity’s compliance with a particular set of criteria. Such criteria may be derived from relevant financial reporting frameworks, laws, regulations, parliamentary decisions, terms of contract agreements, or may be other criteria deemed by the auditor to be suitable criteria.

Areas of Compliance/Financial Audit:

  • Audit against provision of funds to ascertain whether the money shown as expenditure in the accounts were authorized for the purpose for which they were spent.
  • Audit against rules and regulation to see that the expenditure incurred was in conformity with the laws, rules and regulations framed to regulate the procedure for expending public money.
  • Audit of sanctions to expenditure to see that every item of expenditure was done with the approval of the competent authority in the government for expending the public money.
  • Propriety audit which extends beyond scrutinizing the mere formality of expenditure to its wisdom and economy and to bring to light cases of improper expenditure or waste of public money.
  • While conducting the audit of receipts of the government, the Comptroller and Auditor General satisfies him that the rules and procedures ensure that assessment, collection and allocation of revenue are done in accordance with the law and there is no leakage of revenue which legally should come to government.

Performance Audit

Performance Audit has been incorporated in the audit portfolio of the Office of the Comptroller & Auditor General of Bangladesh [OCAG] since 1999. The OCAG realizes that in Bangladesh, where resource constraint is a major issue and a significant amount of public expenditure is financed by public debt, an independent evaluation of the economy, efficiency and effectiveness with which public resources have been used is essential. Therefore, Performance Audit was introduced by OCAG in addition to Financial and Compliance Audits for ensuring accountability of the executive to the Parliament and ultimately to the taxpayers for optimal utilization of public resources.

The Constitution of the Peoples’ Republic of Bangladesh provides OCAG with the mandate to perform Performance Audits. The mandate of the CAG, to carry out all audits, is derived from Article 128 of the Constitution which provides the CAG with discretionary power in deciding how, what and when to audit.
Moreover, the Public Accounts Committee [PAC] of the 5th Parliament expressed its concern in 1998 for greater accountability and requested the Auditor General to conduct Performance Audits alongside annual financial and compliance audits.

Performance Audit Activities in OCAG

Performance Audit was first piloted by OCAG in 1999 in response to the demand of the PAC. A Performance Audit Cell was created and four Pilot Audits were carried out by the Cell with officials who had under gone extensive trainings in the relevant fields. The reports were finalized in January 2002 and were submitted to Parliament. The reports are:

  • Performance Audit on Printing, Publication and Distribution of Text Books
  • Performance Audit on the Power Distribution System of Dhaka Electricity Supply Authority [DESA]
  • Performance Audit of the Industrial Parks of Bangladesh Small and Cottage Industries Corporation [BSCIC]
  • Performance Audit on the Health Care Services of the Chittagong Medical College Hospital

After the successful piloting of Performance Audit in Bangladesh, OCAG conducted performance audits regularly through the nine Audit Directorates.

Then in 2005 a Performance Audit Directorate was established to coordinate performance audit activities of OCAG. The Organogram of the Performance Audit Directorate is given below:

The main responsibility assigned to the Performance Audit Directorate is the enhancement of performance audit capability of OCAG by:

  • Providing advice to other Audit Directorates
  • Supervising performance audit works of other Audit Directorate
  • Conducting performance audits
  • Working as research wing of OCAG for improving audit methodology
  • Developing training modules and deliver trainings
  • Developing Quality Checklists
  • Setting up a Resource Centre
Or use your account on Unify

Error message here!

Hide Error message here!

Forgot your password?

Or register your new account on Unify

Error message here!

Error message here!

Hide Error message here!

Lost your password? Please enter your email address. You will receive a link to create a new password.

Error message here!

Back to log-in