Directorate of Audit
The internal audit organization was set up in Union Territory of Delhi w.e.f. 1st July, 1977. It continued to work as one of the branches of Principal Accounts Organisation till 31st May, 1981. It assumed independent entity w.e.f. 1st June, 1981 as the Directorate of Audit. The Directorate of Audit is headed by Principal Secretary (Finance) and is assisted by Spl. Secretary (Finance) and Controller of Accounts (Audit).
Standards of financial propriety : Every officer incurring or authorizing expenditure from public moneys should be guided by high standards of financial propriety. Every officer should also enforce financial order and strict economy at every step and see that all relevant financial rules and regulations are observed, by his own office and by Subordinate Disbursing Officers. Among the principles on which emphasis is generally laid are the following :-