Ahmed Ataul Hakim

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Mandate of Public Sector Auditing in Bangladesh Article 128 Public accounts of the Republic, all courts of law, all authorities & officers of Govt., any body corporate established by law shall be audited by CAG CAG or any person authorized by him shall have access to all records..documents,..stores or government property in possession of person in service of the Republic. CAG in exercise of his functions shall not be subject to direction or control of any other person or authority. Article 132 Reports of CAG shall be submitted to the Hon’ble President, who shall cause them to be laid before Parliament. 10
Public Sector Auditing : Structure Operational Structure: Public Sector Auditing Commercial Audit Directorate Local & Revenue Audit Directorate Civil Audit Directorate Work Audit Directorate Foreign Aided Project Audit Directorate Performance Audit Directorate Mission Audit Directorate Defense Audit Directorate Post, Telegraph & Telephone Audit Directorate Railway Audit Directorate 11
Page 1 and 2: Ahmed Ataul Hakeem, FCMA Comptrolle
Page 3 and 4: Public Sector Accounting & Auditing
Page 5 and 6: Mandate: Constitutional Provision
Page 7 and 8: Public Sector Accounting : Comptrol
Page 9: Public Sector Accounting : Structur
Page 13 and 14: Capacity Building Initiatives Form
Page 15 and 16: Conclusion • OCAG plays a vital r

Ahmed Ataul Hakim

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