The mission of the IT Audit initiative was to create an enabling environment in Indian Audit and Accounts Department to conduct IT Audits effectively within the C&AG's mandate; to raise the level of competence of the staff and officers of the department so that they can undertake audit in a computerised environment in a most professional manner; and to adopt and evolve such standards and guidelines for auditing in a computerised environment so as to lend credibility to audit activities in a computerised environment.