Director Sir ID CardIn the line of present Government policy of Digital Bangladesh Performance Audit directorate took an initiative to establish a website as a platform of news and views as well as details information about our directorate by which our stakeholder come to know what is happening inside this Directorate. I am lucky enough to get the chance to unfold the website of Performance Audit Directorate.

Introduction to performance Audit in Supreme Audit Institute (SAI) of Bangladesh has been a long felt need. Our Traditional – bound financial and regulatory audit, though makes significant contribution to safeguarding public resources from misuse, wastage and misappropriation, it does hardly have any reflection on success or failure of management in terms of the objective achieved. Viewed from this context, existing auditing practice fails to play its due role as an aid to and an integral part of the modern management process. Over the first few decades the approach to public auditing across the world has shifted to examination of issues of Performance and result.

Statutory audit of government entities by the Supreme audit Institution (SAI) in Bangladesh, the Office of the Comptroller and Auditor-General (C&AG), is concerned primarily about accountability of these entities to Parliament and ultimately to the taxpayer. This embraces not only financial and regularity to the audit of Performance or value for money (VFM). The main purpose of conducting performance audit is to provide Parliament with an independent evaluation of the economy, efficiency and effectiveness with which public resources have been used. Public entities have a responsibility to account properly for the resources used in discharging their functions.


Performance Audit Directorate is one of the ten (10) audit directorates of the office of Comptroller and Auditor General of Bangladesh. Performance Audit Directorate established in July 2005. Before that from 1998 the under the Advisory Cell of Performance Audit of Office of the Comptroller and Auditor General of Bangladesh started Performance auditing in limited scale by other Audit Directorate. A number of Pilot Performance Auditing has been done under STAG Project. But for smooth operation of Performance Auditing and to make more effective performance by the proposal under office of Comptroller and Auditor General of Bangladesh Ministry of Finance issued a Order on 27 of July 2005 by which Performance Audit Directorate established and till now this Directorate continue the operation under its jurisdiction.

I believe that by introducing this website Performance Audit Directorate will play a vital role for share the new era of auditing to all the stakeholders and widen our views and idea. We hope that the users of this site may have firsthand knowledge on our audit directorate. Thoughtful feedback from viewers and users is always welcome.



Comments are closed.