The Comptroller and Auditor General of India (CAG) is adopting an integrated approach to auditing interconnected sectors and government programmes to provide a comprehensive assessment of their performance and outcomes. The first set of reports under the new approach is expected to be tabled in December 2026.
K.S. Subramanian, Deputy Comptroller and Auditor General (Human Resource, International Relations, Coordination & Legal), told reporters on Thursday that the initiative aims to move beyond isolated audits of individual sectors and bring together findings from multiple departments to present a holistic picture of government performance.
Explaining the approach, Subramanian said that traditionally, different departments and sectors were audited independently. For instance, railway freight movement and road transport performance would be examined separately. Under the integrated approach, these interconnected areas will be assessed together in a single report to provide a comprehensive understanding of their functioning and outcomes.
Officials present at the briefing said the first set of integrated audit reports would focus on two key areas: ease of doing business, particularly for micro, small and medium enterprises (MSMEs) at the State level, and logistics.
The logistics audit will bring together the functioning of the Railways, shipping and road transport departments, enabling a coordinated assessment of the country’s logistics ecosystem and the performance of various transport sectors.