The Comptroller and Auditor General of India discharges his multifarious duties through the Indian Audit and Accounts Department. The Department consists of about fifty thousand employees and is functionally organised into 133 specialised formations throughout the country.
At the apex of the Indian Audit and Accounts Department is the office of the Comptroller and Auditor General which directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the Department. It is responsible for development of organisational objectives and policies, audit standards and systems, management of the manpower and material resources of the Department and final processing and approval of the Audit Reports. For carrying out these responsibilities, it has been organised on a sectoral basis and there are separate divisions dealing with Accounts and Entitlements, Civil Audit, Railway Audit, Commercial Audit, Revenue Audit, administration of Cadres, Training, Strategic Management, Professional Practices Inspection of field offices, IS and IT, etc. These divisions are headed by the Deputy / Additional Deputy Comptroller and Auditor General and Principal Directors.
Offices of the Accountants General (Audit) are responsible for audit of all receipts and expenditure of the Provincial Governments, and audit of Provincial Government companies, corporations and autonomous bodies.
Offices of the Principal Directors of Audit are responsible for audit of the activities of the Federal Government, including Civil Ministries and Departments, Overseas Establishments, Defence, Indian Railways, Federal Public Undertakings and Posts and Telecommunications.
Offices of the Accountants Generals (Accounts and Entitlements) handle the Accounting and Entitlement functions of the Provincial Governments.
The audit activities are divided into convenient groups headed by Deputy Accountants General/Senior Deputy Accountants General who report to the Accountant General.These officers are designated as Deputy Directors / Directors under the control of Principal Directors of Audit, in respect of Audit of Federal Government activities. The initial work of auditing (as well as accounting and entitlement functions still remaining with the Comptroller & Auditor General) is done in the various field formations of the organisation by auditors, clerks and accountants under the guidance and supervision of Assistant Audit Officers and Assistant Accounts Officers, who are in turn supervised by Accounts Officers or Audit Officers. Audit parties supervised by Audit Officers inspect the departmental offices and other organisations periodically and present inspection reports on their findings.
To enhance audit skills and update domain knowledge of the officials, the training facilities of the department comprise of national level and regional level institutes. These include National Academy of Audit and Accounts, International Centre for Information Systems and Audit and newly set up International Centre for Environment Audit and Sustainable Development.