The Constitution of the People's Republic of Bangladesh provides the CAG (Comptroller and Auditor General of Bangladesh) with complete independence to carry out audit of the public sectors' receipts and spending. On behalf of the CAG, Director General, Directorate of Health Audit, one of the seventeen (17) audit directorates of the office of the Comptroller and Auditor General of Bangladesh, is responsible for conducting audit of all government offices of Ministry of Health and Family Welfare. The objective of this directorate is to conduct effective audit of the aforementioned offices in order to ensure value for public money and provide reliable and objective information to the stakeholders with a view to establishing transparency and accountability of the activities of the audited entities. Audit observations involving financial irregularities are initially developed into Serious Financial Irregularities (SFIs) and non-Serious Financial Irregularities (non-SFIs) after taking into consideration the replies received from the concerned audited organization and the Principal Accounting Officer (Secretary to the Ministry/Division). The SFIs are incorporated in the audit reports after approval of the CAG. Alongside traditional approach to carry out compliance or regularity audits. The office is now conducting performance audit to determine economy, efficiency and effectiveness in the management of public resources, thereby adding value to the governance issues.

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