The comptroller & Auditor General of India (C& AG) is the supreme head of the Indian Audit & Accounts Department and is the final Authority of audit in India.
The office of the Principal Director of Audit, Eastern Railway (Presently Director General of Audit) is a subordinate office under the Comptroller & Auditor General of India with headquarters at Kolkata.
The Director General of Audit is responsible for a detailed test audit of the Eastern Railway in the manner & to the extent as laid down in the Railway Audit Manual and the secret Memorandum of instruction regarding the extent of Audit and in accordance with the orders issued from time to time by the Additional Deputy comptroller & Auditor General of India (Railways).