As per the office order no. 07.00.000.082.15.002.19.476, dated: 18-11-2019 by the Ministry of Finance, the Directorate of Education Audit started its operation venture on 23-12-2019 which was previously under the Directorate of Local and Revenue Audit Directorate. It is one of the seventeen (17) audit directorates under the Office of the Comptroller and Auditor General of Bangladesh. This audit directorate is responsible for carrying out audits of all government offices including all projects, programs, and schemes belonging to five ministries/divisions, namely Secondary and Higher Education Division, Technical and Madrasah Education Division, Ministry of Primary and Mass Education, Ministry of Cultural Affairs and Ministry of Religious Affairs. The objective of this directorate is to conduct an effective audit of all the offices under the aforementioned Ministries/Divisions 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 in their activities.
Audit observations involving Serious Financial Irregularities (SFI) are initially developed into Non- Serious Financial irregularities (Non-SFI) and Serious Financial irregularities (SFI) after taking into consideration the replies received from the concerned entities and the Principal Accounting Officer (Secretary to the Ministry/Division). With the approval of the Comptroller and Auditor General of Bangladesh, SFIs are then incorporated in the audit reports. In addition to conducting traditional ISSAI-compliant regularity audit, this directorate also carries out ISSAI-based performance audits to evaluate the economy, efficiency, and effectiveness in the management of public resources, thereby contributing to governance.