Embassy Audit Jurisdiction

The Embassy Audit Group conducts the audit of two Central Ministries i.e. Ministry of External Affairs and Ministry of Overseas Indian Affairs and their 39 attached/subordinate offices under section 13 & 15 and audit of 4 Autonomous Bodies under section 14 & 19/20 of CAG's (DPC) Act 1971. Besides, this group is also responsible for the audit of four Finance/ Appropriation accounts, one Principal Chief Controller of Accounts Office, certification of accounts of three autonomous bodies under these Ministries. Audit entities/units are further categorized into four types:-

  • (i) Financial/Certification audits:- Comprising of audit of Finance accounts, Appropriation accounts, Certification of accounts of Autonomous Bodies covered under section 19 & 20 of the CAG's (DPC) Act and audit of Pr. CCA of the Ministries.
  • (ii) Performance audits/thematic reviews
  • (iii) IT audits
  • (iv) Transaction/Compliance audit under sections 13, 14, 15, and 19 & 20.