About Us
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 a Chief Auditor subsequently re-designated as Principal Director of Audit (Ordnance Factories) with Headquarters at Kolkata where the offices of the Ordnance Factory Board and Director General of Ordnance Factories are located.
The audit of the receipts and expenditure of the 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) (since re-designated as Principal Director of Audit (Air Force and Navy) and his office is located at New Delhi.
The Director General of Audit, Defence Services is nevertheless the Principal Audit Officer for all Defence transactions.
The wings headed by Director General of Audit, Defence Services, Principal Director of Audit (Air Force and Navy) and Principal Director of Audit (Ordnance Factories) have been referred to as Army Audit Wing, Air Force & Navy Audit Wing and Factory Audit Wing respectively.
Although the Defence Audit Department has been divided into separate wings as in Annexure ‘A’ for facility of audit, the entire staff of the department is borne on a single cadre controlled by the Director General of Audit, Defence Services, New Delhi and postings and transfers of all staff is solely his responsibility. The administrative and other arrangements have been defined in CAG's DO letter No. 120/0M/80/73 dated 29.5.1973 and Director of Audit Defence Services Part I Office Order No.2-.dated 3.2.1986 endorsed under No. 5854/A-Admn/227/85 dated 3.2.86, Director General of Audit Part I Office Order No. 26 dated 19.3.90 and Principal Director of Audit, Defence Services, (Air Force & Navy) Part I Office Order No.1 dated 9.3.90.
The audit applied in the Department is a statutory audit based on Auditing Standards, MSO (Audit) and other instructions issued by CAG from time to time.