Reform Programmes


To provide quality audit services to meet the expectations of the stakeholders, reform activities both in-house and with support from development partners are underway under the dynamic leadership of OCAG.

These reform activities have been categorized into following areas:-

Reforms in Audit Resource:

  • Code of Ethics
  • Quality Control System
  • Financial Audit Guidelines
  • Compliance Audit Guidelines
  • CAG’s Governance Framework and
  • Government Auditing Standards of Bangladesh (GASB)

These are based on the International Standards of Supreme Audit Institutions (ISSAIs) and consistent with the global standards.

Reforms in Government Accounts Format:

  • New Format of Finance Accounts
  • New Format of Appropriation Accounts (Civil)

It is to be noted that Finance Accounts of the FY 2018-19, 2019-20 and 2020-21 have already been prepared based on the new format. Moreover, Appropriation Accounts format relating to Defence, Railway and Postal are work in progress.

Training related Reforms:

  • Training Needs Assessment (TNA) and
  • New Training Module for Continuous Professional Development (CPD)

Recent Automation:

  • Human Resource Management System (HRMS) and
  • Audit Management and Monitoring System (AMMS, Version 2.0)

These systems have been developed to bring about digital transformation in audit process. This will help to ensure good governance and improved public service delivery through quality audits. Moreover, OCAG has been issued Human Resource Management policy on 11 January 2022.

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