Compliance Auditing Guidelines

CAG’s Regulations on Audit and Accounts, 2007 recognised compliance audit as distinct stream of audit. These guidelines contain the framework for the process of compliance auditing within the Indian Audit and Accounts Department. The officers and the staff of IA&AD have to follow these guidelines in planning, implementation, reporting, observing follow-up processes and obtaining quality assurance in compliance audits. They outline principles, objectives, approach, methodology, techniques and procedures for conducting compliance audits. These guidelines are based on the existing guidelines and instructions applicable within IA&AD and have adapted the ISSAIs (International Standards of Supreme Audit Institutions) for compliance auditing.

These guidelines reorient the planning process by instituting a top down, risk based and department centric approach and aims to instil the process rigour in audit implementation. These guidelines also provide clarity on reporting and follow up processes.

These guidelines have come into force since April 2016 and can be seen by accessing the link provided under Resources > Guidelines > Compliance Auditing Guidelines at CAG website. (www.saiindia.gov.in)