Saturday, 28 November 2020

Comptroller and Auditor General of Bangladesh


The Comptroller and Auditor General of Bangladesh (CAG) is the highest audit institution in the country (SAI).  In many other countries of the world, an organization like SAI has been established following the constitution of Bangladesh . The Institute is responsible for maintaining the accounts of the Republic and oversees all receipts and expenditures of the Government of Bangladesh, including government-funded agencies and authorities . The CAG report was discussed by the Standing Committee in the Parliament of Bangladesh .

In addition to the recent practice of conducting financial audits and quality audits, the Office of the Auditor General and the Regulator of Bangladesh has introduced performance audits, which follow the report of various government agencies in evaluating economy, efficiency and effectiveness in managing public resources.

Constitutional Order 

The Constitution of Bangladesh grants absolute independence to the CAG of the country; Therefore, he does not hold any other authority accountable for having access to all the documents required while conducting the audit. Articles 12–1–2 of the Constitution of the country depict the appointment, functions, conditions of office of the Auditor General and such. On 11 May 1973, the Auditor General was first appointed by the Government of Bangladesh. 

The current CAG 

Mohammad Muslim Chowdhury is the current CAG of Bangladesh.


There are currently seventeen different audit departments in Bangladesh, conducting audits on behalf of CAGs of government departments and public sector spending agencies. Each directorate is headed by a Director General. Observations involving substantial financial inconsistencies are primarily included in the Advanced Para (AP). The CAG Office can later convert the Advanced Paragraph into a Draft Paragraph (DP) by saving verification. DPs form part of the audit report if it is fair and approved by the CAG of Bangladesh. The audit departments are:

  • Audit of public administration and constitutional institutions


  • Social Security and Welfare Audit


  • Department of Agriculture and Environmental Audit

  • Chittagong Hill Tracts, Rural Development and Local

Institutional Audit Department

  • Audit of industrial, commercial and financial institutions


  • Audit on education, culture and religion


  • Department of Health and Family Welfare Audit

  • Department of Revenue Audit

  • Housing and physical infrastructure audit


  • Audit of financial and utility accounts


  • Department of Foreign Aided Projects Audit

  • Electricity, fuel and natural resources audit


  • Department of Defense Audit

  • Department of Foreign and Expatriate Welfare Audit

  • Department of Audit of Science, Information and Technology

  • Department of Transport Audit

  • Department of IT Audit


Financial audit 

A financial audit conducted by the OCAG attempts to assess whether the financial statements of public sector entities have been adequately described in accordance with accounting standards. OCAG is developing the capability to fully comply with the Supreme Audit Institutions (ISSAI) of international standards.

Compliance audit 

A compliance audit conducted by the OCAG seeks to assess whether the activities of public sector entities are in compliance with relevant existing laws, rules and regulations. OCAG develops the ability to fully adhere to the Supreme Audit Institutions (ISSAI) of international standards.

Skills audit 

OCAG has incorporated performance audits in recent years, with a growing realization of the need to evaluate the three e-resources used - e-economy, efficiency and efficiency. In addition to the traditional compliance audit, a performance audit was introduced by the OCAG to ensure the accountability of parliamentarians and taxpayers effectively.

Public Accounts Committee (PAC) 

After informing the Prime Minister, the Comptroller and Auditor General submitted the audit report to the President in accordance with the rules and regulations. The Auditor General's reports were later discussed by Parliament's Public Accounts Committee (PAC).

The PAC's activities involve verifying important observations and comments made in the Auditor General's report during the hearings of officials involved. The outcome of the PAC meeting includes the response of ministries and executive bodies to the recommendations of the committee, which is often considered mandatory for the executive branch to comply with. OCAGs usually have a role to play in enabling packs to be effective. This gives the pack the support it needs over time.

Human Resources 

The skills of the OCAG staff and the academic background are varied with enhancing the various skills of the office managerial staff. Variety is often considered a great use in conducting office monitoring activities. The OCAJ currently employs about 4,000 officers and staff, and about thirteen percent of the total workforce is women, but the level of representation at the staff level is significantly higher than at the level of the female representation system.

Financial Management Academy (efanniemae) 

The Financial Management Academy (FIMA) is the training arm of OCAG Bangladesh, the highest auditing body in the country. This academy is established with the aim of imparting the necessary knowledge to enhance the professionalism of both the officers and employees of the Audit and Accounts Department. The responsibility of the institute is to add value to the skills of the staff of the department. The department provides necessary monitoring, accounting and financial knowledge to the staff of the department to ensure proper financial management of the country . Economic economy.

International cooperation 

OCAG Bangladesh, the country's highest audit body, has long been an active member of the Asian body Supreme Audit Institutions (ASOSAI) and the international body Supreme Audit Institutions (INTOSAI). SAI Bangladesh is fully committed to the goals of these organizations and recognizes the need for international cooperation for excellence.

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