The Comptroller and Auditor General of Bangladesh (CAG) is a government organization and the supreme audit institution of the country. This institute is responsible for maintaining accounts of the republic and auditing all receipts and expenditure of the Government of Bangladesh, including those of bodies and authorities substantially financed by the government. The reports of the CAG are discussed by the Public Accounts Committee, which is a standing committee in the Parliament of Bangladesh.
In more recent times, in addition to carrying out the traditional approach of conducting financial audits and compliance audits, the Office of the Comptroller and Auditor General of Bangladesh (OCAG) has introduced performance audits, which focus on evaluating economy, efficiency and effectiveness in the management of public resources of different government entities.
On 11 May 1973, the first comptroller and auditor-general was appointed by the government of Bangladesh. Since then there were 12 people who led office of the comptroller and auditor general of Bangladesh. A list is given below including the running CAG- <br>
At present, there are 17 (seventeen) different Audit Directorates, carrying out audits on behalf of the CAG in the government offices and the public sector entities. Each of the Directorates is headed by a Director General. A list of audit directorates are given below:
1. Directorate of Civil Audit<br> 2. Directorate of Revenue Audit<br> 3. Directorate of Commercial Audit<br> 4. Directorate of Works Audit<br> 5. Directorate of Transport Audit<br> 6. Directorate of Foreign Aided Project Audit<br> 7. Directorate of Postal, Telecommunication, Science & Technology Audit<br> 8. Directorate of Defense Audit<br> 9. Directorate of Health Audit<br> 10. Directorate of Education Audit<br> 11. Directorate of Agriculture & Environment Audit<br> 12. Directorate of Local Government & Rural Development Audit<br> 13. Directorate of Social Safety Net Audit<br> 14. Directorate of Power & Energy Audit<br> 15. Directorate of IT & Public Services Audit<br> 16. Directorate of Constitutional Bodies Audit<br> 17. Directorate of Mission Audit