Before establishment of the office of the Principal Director of Audit, Kuala Lumpur, the diplomatic missions, offices of Indian PSUs and other Government of India establishments in East Asia, South East Asia and Oceania region including Fiji and Papua New Guinea were audited by the Director General of Audit at New Delhi.
- Till October 2019, the audit jurisdiction of this office was 49 units covering 26 Missions/Posts, 20 PSUs and 03 India Tourism Offices spread over 16 countries.
- Based on the order on audit jurisdiction issued by Headquarters in October 2019, the jurisdiction of this office was revised to 57 units, covering 30 Missions/Posts, 25 PSUs units and 02 India Tourism Offices spread over 19 countries of East Asia and South East Asia, including Australia, New Zealand, Fiji, Papua New Guinea and Philippines.
- After closure of Air India offices in the region due to divestment of the company (January 2022), and inclusion of three units of BEL (Singapore, Myanmar and Vietnam), the audit universe again changed to 50 units.
- In February 2023, six units of China and Hong Kong were brought under the audit jurisdiction of India Audit Office, Kuala Lumpur. However, as of 01 April 2023, the GoI tourism offices have been asked to shut their operations leading to closure of three ITOs in Tokyo, Beijing and Singapore.
- As of February 2026, the audit jurisdiction of the Principal Director of Audit, Kuala Lumpur covers 59 units across the Asia–Pacific region. The audit universe was recently updated with the addition of Embassy of India Pyongyang, Embassy of India Dili, CGI Fukuoka, and CGI Brisbane, while the BEL Singapore operation was closed.
- Of the 59 units, 38 are Indian Missions and Posts under the Ministry of External Affairs. In addition, the office exercises audit oversight over 21 overseas units of Central Public Sector Undertakings (CPSUs) operating in the region.
- These CPSU units primarily include the overseas branches of New India Assurance Co. Ltd. (NIACL), along with other major public‑sector enterprises such as GIC Re Malaysia, Bharat Electronics Ltd. (BEL), Hindustan Aeronautics Ltd. (HAL), and Indian Railway Construction (IRCON), Malaysia.
Audit Jurisdiction on Map - Missions, Posts and PSUs
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Table: Audit Jurisdiction as on 01 January 2026 |
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S. No. |
Name of Country |
Mission |
Posts |
PSUs |
|
1 |
Australia |
HCI, Canberra |
HCI, Canberra CGI, Sydney CGI, Melbourne CGI, Perth CGI Brisbane |
NIA, Sydney |
|
2 |
Malaysia |
HCI, Kuala Lumpur |
|
IRCON, Malaysia (C) GIC Re, Malaysia |
|
3 |
New Zealand |
HCI, Wellington |
|
NIA, Auckland |
|
4 |
Philippines |
EI, Manila |
|
NIA, Manila |
|
5 |
Japan |
EI, Tokyo |
CGI, Osaka CGI, Fukuoka |
NIA, Tokyo NIA, Hiroshima NIA, Osaka NIA, Okayama NIA, Gifu NIA, Nagoya NIA, Sapporo |
|
6 |
Myanmar |
EI, Yangon |
CGI, Mandalay CGI, Sittwe |
BEL, Myanmar |
|
7 |
Brunei |
EI, Bandar Seri Begawan |
|
|
|
8 |
Fiji |
HCI, Suva |
|
NIA, Suva NIA, Nadi NIA, Lautoka NIA, Labasa |
|
9 |
Laos |
EI, Vientiane |
|
|
|
10 |
Mongolia |
EI, Ulaanbaatar |
|
|
|
11 |
Democratic People's Republic of Korea |
EI, Pyongyang |
|
|
|
12 |
Papua New Guinea |
HCI, Port Moresby |
|
|
|
13 |
Vietnam |
EI, Hanoi |
CGI, Ho Chi Minh City |
BEL, Vietnam |
|
14 |
Russia |
|
CGI, Vladivostok |
|
|
15 |
Cambodia |
EI, Phnom Penh |
|
|
|
16 |
Indonesia |
EI, Jakarta IM to ASEAN, Jakarta |
CGI, Bali CGI, Medan |
|
|
17 |
Singapore |
HCI, Singapore |
|
|
|
18 |
South Korea |
EI, Seoul |
|
|
|
19 |
Thailand |
EI, Bangkok |
CGI, Chiang Mai |
NIA, Bangkok |
|
20 |
China |
EI, Beijing |
CGI, Shanghai CGI, Guangzhou CGI, Hong Kong |
NIA, Hong Kong |
|
21 |
Timor Leste |
EI, Dili |
|
|
Abbreviations:
EI – Embassy of India
HCI – High Commission of India
CGI – Consulate General of India
NIA – New India Assurance
GIC Re – General Insurance Corporation of India (Reinsurance)
BEL – Bharat Electronics Limited
HAL – Hindustan Aeronautics Limited
IRCON – Indian Railway Construction International Ltd
(C) – Compliance Audit
(F) – Financial Audit
