Commercial Audit Office formed on 1st March 1957 under Deputy Director and subsequently re-designated as Principal Director of Commercial Audit & ex officio Member, Audit Board, Bangalore. The office is located in I floor, Basava Bhavan, Sri Basweshwara Road, Bangalore-1. The office is entrusted with the audit of 11 Central Public Sector Undertakings under the Defence sector.

Audit, Audit Plan and Audit Process:


The office conducts three types of audit viz., Compliance Audit, Performance/Theme Audit & Certification Audit.

Audit Plan:

Annual audit plan as approved by CAG’s office is carried out in the field offices.

Audit process:

Audit Process is as per Section 19 of the DPC Act.

Supplementary Audit of Annual Accounts of Government Companies:

The scope of Supplementary Audit of Annual Accounts of Government company and deemed Government company by the Comptroller & Auditor General include an examination of selected accounting records and a review of the Auditor Report of the Statutory Auditor including the opinion expressed by him on the Annual Accounts of the Company.

Compliance Audit:

To examine the transactions relating to expenditure, receipts, assets and liabilities of Government for compliance with the provisions of the constitution of India and the applicable rules/laws/regulations.

Performance Audit:

Independent assessment or examination of the extent to which an organization, programme or scheme operates economically, efficiently and effectively which provides an assurance on performance of the public sector activity/ scheme/programme and also with an objective of improving public sector administration and accountability.

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