Introduction

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..... f Audit, Indirect Taxes and Customs, New Delhi (headed by the Principal Director General/Director General) with its seven Zonal units at Ahmedabad, Bangalore, Chennai, Delhi, Hyderabad, Kolkata and Mumbai (each headed by a Principal Additional Director General/Additional Director General) is required to ensure the efficient and effective implementation of the audit system and also to evolve and im .....

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..... al review to be carried out by the Zonal units of the DG Audit to evaluate the performance of the Audit Commissionerates in terms of their adherence to the process of audit prescribed in the Audit Manual. Audit Performance Index (API) is a method of evaluating the quantitative performance of the Audit Commissionerates on a comparative basis. Development of methodologies for the QAR programme and t .....

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