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সর্ব-শেষ হাল-নাগাদ: ২৮ মার্চ ২০২১

ইতিহাস ও কাযাবলী

Directorate of Internl Audit

Ministry of Works


  1. Formerly Known as the Office of the O.S.D (Accounts),the Directorate of Internal Audit Under the Ministry of Works was created for the Purpose of detecting and clearing suspense accounts. Subsequently when its need for continuous auditing of accounts as well as Physical verification of stores of the different Divisions/ Offices under the Ministry of Works was felt it has been created as a permanent department.


  1. The functions allocated to the Directorate of Internal Audit are given below:
  1. To see the observance of the financial and accounting rules and procedure.
  2. To see the observance of the of the formalities and required in connection with the incurring of expenditure from foreign Aid.
  3. To see the arrangements made for Keeping control over expenditure.
  4. To see proper and timely utilisation of funds placed under the disposal of various offices.
  5. To point out attempts made to conceal excess over allotment by placing the expenditure under Suspense Accounts.
  6. To see timely submission of the prescribed Reports, Returns and Accounting data to the relevant quarters.
  7. To see the progress of works/projects undertaken by the P.W.D and the Directorate of Housing and Settlement from the  relevant records.
  8. To see the defects, bottlenecks and loopholes,if any, in the processing/execution of works, and to suggest remedial measures.
  9. To see the arrangement made by P.W.D offices for the proper supervision of the works under  execution.
  10. To carry out 100% auditing of the Records as against 10% test Audit only of the Records carried out by the establishment of the C&A.G.
  11. To carry out Physical verification of stores maintained by the P.W.D and Housing and Settlemen Directorate.