The Primary function of Principal Director of Audit is to Conduct Audit and compile the important findings of audit for inclusion in the Audit Report on the accounts of INDIAN RAILWAYS under Article 151 of the Constitution of India.
The Principal Director of Audit, Railway Production Units and Metro Railway is responsible for the audit relating to
Chittaranjan Locomotive Works (CLW), Chittaranjan
Banaras Locomotive Works (BLW), Varanasi
Metro Railway (MR), Kolkata
Public Sector Undertakings (PSU), Railways consist of Kolkata Metro Rail Corpration Ltd. (KMRCL), Braithwate & Co. Ltd. (BCL) and BNSPL
The organisation of the Headquarters office and the subordinate offices of the Principal Director of Audit follows the administrative pattern adopted by these organisations.