The Principal Director of Audit, Eastern Railway, Kolkata, functions under the supervision of the Comptroller and Auditor General of India and holds audit jurisdiction over the entire Eastern Railway Zone of Indian Railways.
This includes the zonal headquarters at Kolkata and all its associated divisions—Howrah, Sealdah, Asansol, and Malda—three workshops—Liluah, Kanchrapara, and Jamalpur—as well as other filed units under Eastern Railways's administrative control.