Comptroller and Auditor General (Bangladesh)

1. Comptroller
and Auditor
General
(Bangladesh)
Shaheen Motin
Under Grad. Student
Dept. of Public Administration
University of Rajshahi, Bangladesh
smrusmh16@gmail.com
Shaheen Motin

2. Comptroller and Auditor General
(Bangladesh)
Introduction:
 It was appointed in 11 May, 1973. Its nominator is Prime
Minister & appointer is the president of BD. CAG has the
mandate to determine the scope and extent of audit.
 Masud Ahmed is the current (2017) incumbent of CAG.
 Vision: Attaining accountability and transparency in Public
Financial Management for achieving good governance.
 Mission: Conducting effective audit of public sector
operations for optimum utilization of public resources.
Shaheen Motin

3. Constitutional Mandate of CAG
Article 127.Establishment of office of Auditor -
General
Article 128.Functions of Auditor -General
Article 129.Term of office of Auditor-General
Article 130.Acting Auditor -General
Article 131.Form and manner of keeping public
accounts
Article 132.Reports of Auditor -General to be laid
before parliament
Shaheen Motin

4. Functional Areas of CAG
 At present, there are ten different Audit Directorates, carrying
out audits on behalf of the CAG in the government offices
and the public sector entities. These are the functional area
of CAG.
Commercial Audit Directorate
Local and Revenue Audit Directorate
Civil Audit Directorate
Works Audit Directorate
Foreign Aided Project Audit Directorate
Railway Audit Directorate
Post, Telegraph and Telephone Audit Directorate
Defense Audit Directorate
Mission Audit Directorate
Performance Audit Directorate
Shaheen Motin

5. Audit Activities of CAG
Compliance/Financial Audit
Areas of Compliance/Financial Audit:
• Audit against provision of funds to ascertain whether the
money shown as expenditure in the accounts were
authorized for the purpose for which they were spent.
• Audit against rules and regulation to see that the
expenditure incurred was in conformity with the laws, rules
and regulations framed to regulate the procedure for
expending public money.
• Audit of sanctions to expenditure to see that every item of
expenditure was done with the approval of the competent
authority in the government for expending the public money.
• Propriety audit which extends beyond scrutinizing the mere
formality of expenditure to its wisdom and economy and to
bring to light cases of improper expenditure or waste of
public money.
• While conducting the audit of receipts of the government,
the Comptroller and Auditor General satisfies him that the
rules and procedures ensure that assessment, collection and
allocation of revenue are done in accordance with the law
and there is no leakage of revenue which legally should
come to government.
Shaheen Motin

6. Performance Audit in Bangladesh
Performance audit was first introduced by OCAG in addition to
financial and compliance audit for accountability of executive to the
parliament and ultimately to the tax payers for optical utilization of
public resources.
Activities of performance audit:
1. Performance audit on printing publication and
distribution of text books.
2. Performance audit on the power distribution system
of Dhaka electricity supply authority.
3. Performance audit on the health care services of
the CMCH.
Shaheen Motin

7. Information Technology Audit
IT auditing embrace the independent reviewing and
testing of the organizations practices and procedures
relating to: the process for developing and acquiring
new IT systems and facilities.
Internal controls within the it environment to assure
validity reliability and security of information.
The impact of computer on control and audit.
The need for it auditing.
Overall objectives for IT auditing
Shaheen Motin

8. International Co-operation
Activities for International co-operation of CAG
 1. Signing Memorandum
 2. Arranging Research Project
 3. Organizing International Workshop
 4. Participating Int. Auditing Training
 5. Arranging and attending Int. Conference
 6. Conduct
 7. Visit
Shaheen Motin

9. The contribution of CAG to good
Governance
 What is good Governance?
 It's feature.
 Contribution of CAG
Shaheen Motin

10. Thank
You
Shaheen Motin