Introduction

The Central Audit, functions on the provisions contained in C.A.G.’s Manual of Instructions for Central Audit C.A.G.’s Manual of Standing Order (Audit) 2nd Edition 2002 and Manual of Instructions of Central Audit (MICA). After re-organisation from July 2012 Central Audit was divided into 12 Central Audit Supporting Section (CASS) sections on the basis of Major Head of Account (CASS-I to CASS-X, VT-Cell & FAA).

Central Audit Wing was renamed as Financial Audit Wing (FAW) in 2015. Further all the CASS sections were renamed as Financial Audit Supporting Section (FASS) and merged into seven sections, namely FASS (C), FASS-I, FASS-II, FASS-III, FASS-IV, FASS-V and FINAT. The Central Audit Party (CAP) has been renamed as into Financial Attest Audit Party (FAAP). Financial Attest Audit (FAA) section has been renamed as Financial Attest Audit Team (FINAT).