The Director General of Audit of India derives his duties and powers from
• The Constitution of India and
• Comptroller and Auditor General’s (Duties, Powers and Conditions of services) Act, 1971.
• Regulations of Audit and Accounts, 2007
and carry out audit with reference to
• CAG’s Manual of Standing Orders (Audit)
• Railway Audit Manual
• Indian Railway Codes for each Department of Railways