The Directorate General of Audit, Customs & Central Excise, New Delhi, headed by Director General of Audit, was created in July, 2000.  The headquarters of the Directorate General, with all India jurisdiction, is located at Central Revenue Building, I.P. Estate, New Delhi.

The Directorate General  was expanded in November, 2002 with the implementation of cadre restructuring when the Audit Zonal Units were created. Presently, there are seven zonal units across the country each of them headed by an Additional Director General, located at Delhi, Ahemdabad, Chennai, Kolkata, Mumbai, Hyderabad and Banglore.  The zonal units oversee the audit working of jurisdictional Commissionerates.