The Office of the Auditor General (OAG) of Central Tibetan Administration (CTA) was established in 1962 and functioned as executive body headed by a Secretary under the Kashag(Cabinet), the Executive Head. In 1991, as per the Charter of the Tibetans in exile, this office was commissioned as autonomous body, accountable directly to His Holiness the Dalai Lama. According to the Charter and the Regulation of the Office of the Auditor General, the OAG has the power and responsibility to audit the accounts of all the CTA Departments and its subsidiaries, autonomous institutions that are fully or partly funded by CTA and self funded autonomous institutions like co-operative societies, trading concerns, educational institutions, public health centre and hospitals and so forth that comes under the purview of CTA. Since Office of the Auditor General is the Supreme Audit Institution of CTA, its scope of audit is not restricted to financial audit only. It also has the power to conduct value for money audit, systems audit, management audit etc., as and when deemed necessary. So far, due to short of manpower and lack of specialization in other fields of audit, we have been concentrating on financial and regulatory audit.The Office of the Auditor General is headed by an Auditor General, who is directly appointed by His Holiness the Dalai Lama, till his devolution of power recently. Next Auditor General will be appointed by the Tibetan Parliament-in-Exile as per the 2011 amended Charter. The Auditor General holds the office for a term of ten years or until he/she attains the age of 65, whichever is earlier.
The need for a separate audit office with the objective of supervising and scrutinizing the accounts and records of all government, semi government and various undertakings of the Central Tibetan Administration was strongly felt. Thus in 1962, a separate Office of the Auditor General (OAG) was established under the supervision of Kashag. - Audit Manual, 2004