The Directorate of Audit was created under the administrative control of the Finance Department as per approval of the State Government vide Memorandum No.F.9(4)-FIN(PAC)/94 dated 18th September, 2000 and in compliance with the Tripura Panchayat Act, 1993 under 73rd Amendment of the Constitution of India with an objective to conduct Internal Audit in various Government Offices, Institutions, PSUs, PRIs, Societies receiving grants from State Government etc. for sound financial management as well as to ensure financial discipline in spending of public money.