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Office of the Director General of Audit, Northern Railway is a field office under the Comptroller & Auditor General of India with headquarters at New Delhi. The Director General of Audit, Northern Railway is responsible for a detailed test audit of the Northern Railway, Rail Coach Factory, Kapurthala, Modern Coach Factory, Raibareilly,  Diesel Loco Components Works, Patiala, Research Designs and Standards Organization, Lucknow, Centre Organization for Modernisation of Workshops, Centre for Railway Information Systems, Rail Land Development Authority in the manner and to the extent as laid down in the Revised Audit Norms 2003, Railway Audit Manual and the Secret Memorandum of Instructions regarding the extent of Audit and in accordance with the orders issued from time to time by the Deputy comptroller & Auditor General of India (Railways).