Duties and Powers

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