The mandate of the Defence Audit Department is derived from Article 148 to 151 of the Constitution of India. The Defence Audit Department is composed of the following Head of Department (HODs) offices:

  • The Director General of Audit (Defence Services), New Delhi
  • Principal Director of Audit (Air Force), New Delhi
  • Director General of Audit (Navy), New Delhi
  • Director General of Audit (Ordnance Factories), Kolkata
  • Director General of Audit, Defence Services (Chandigarh)
  • Principal Director of Audit, Defence services (Pune)

Relevant sections of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts- 2020, give the statutory authority for audit as well as detailed methodology of the audit process and reporting of audit observations thereof.

The Director General of Audit (Navy), New Delhi is responsible for submission of report related to audit of Indian Navy, Indian Coast Guard organization and Defence Accounts Department, Military Engineer Services, Defence Research and Development Organisation and its laboratories dedicated primarily to Indian Navy.

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