The Central Expenditure Wing of O/o DGACR, New Delhi branch at Gwalior focuses on the audit of accounts of autonomous bodies and audit of selected programme/activities of different Ministries/Departments, using a risk-based approach, rather than conducting routine audits of DDOs. As per  hqrs.  guidelines the Risk Analysis is based on 17 control risk parameters such as Budget procedure & expenditure control, Technology related control etc. and 09 inherent risk parameters such as involvement of private agencies, complexity in the transaction, shortage of manpower etc. After considering these Control Risk Parameters and Inherent Risk parameters a final risk score is obtained on the basis of which Auditee units are categorized into 03 categories viz High Risk Units, Medium Risk Units and Low Risk Units. We have also taken into account the Compliance Auditing Guidelines (2016), in particular, those regarding risk profiling of Apex Auditable Entities and Audit Units  and a total of 660 units (Apex Units-21, Audit Units-115 and Implementing Units-524) are there under the audit jurisdiction of Central Expenditure Wing, O/o DGACR, New Delhi branch at Gwalior.

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