The Office of the Comptroller and Auditor General of Bangladesh (CAG) (Bengali: বাংলাদেশের মহা হিসাব নিরীক্ষক ও নিয়ন্ত্রক এর কার্যালয়) is the supreme audit institution of the country.

The Constitution of Bangladesh provides the CAG of the country with absolute independence; hence, he is not answerable to any other authority to gain access to all documents required while conducting an audit.

Article 127–132 of the constitution of the country illustrates the establishment, functions, terms of office and so on of the Auditor General.

(2) Subject to the provisions of this Constitution and of any law made by Parliament, the conditions of service of the Auditor-General shall be such as the President may, by order, determine.

Functions of Auditor-General (1) The public accounts of the Republic and of all courts of law and all authorities and officers of the Government shall be audited and reported on by the Auditor-General and for that purpose he or any person authorized by him in that behalf shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other government property in the possession of any person in the service of the Republic.

(4) The Auditor-General, in the exercise of his functions under clause (1), shall not be subject to the direction or control of any other person or authority.

The public accounts of the Republic shall be kept in such form and in such manner as the Auditor-General may, with the approval of the President, prescribe.

Audit observations involving considerable financial anomalies are primarily included into Advance Paras (AP).

The DPs form part of the audit reports if it is justified and approved by the CAG of Bangladesh.

Directorate of Mission Audit The OCAG plays a critical role in enhancing financial accountability and transparency and assist the Parliament in holding the public officials accountable for their actions by providing objective opinion on the use of public funds.

At present, approximately four thousand officers and staff are working in the OCAG, and an estimated thirteen percent of the total workforce is women.

After joining the department, they have to undergo rigorous trainings in the Financial management Academy-FIMA, a dedicated training outfit of OCAG In addition, there is a continuous professional development scheme to upgrade their skills and professional knowledge.

Following the recent restructuring, there are 17 Audit Directorates within Office of the Comptroller and Auditor General (OCAG) with a total sanctioned manpower of 15,030.

In terms of job placement, training and other opportunities, female employees have equal access.

Financial Management Academy (FIMA) is the training wing of OCAG Bangladesh, the supreme audit institution of the country.

The institution offers necessary auditing, accounting and financing knowledge to the employees of the department in an effort to ensure sound financial management of the country.

SAI Bangladesh is fully committed to the goals of these organisations and has recognised the necessity of international collaboration for excellence.

Comptroller and Auditor General of Bangladesh has been elected member of ASOSAI Governing Board for 2018-21.

Office of the Comptroller and Auditor General of Bangladesh hosted 55th ASOSAI Governing Board Meeting virtually.