The All India Institute of Medical Sciences is an autonomous institution under the Ministry of Health & F.W., Govt. of India as per an Act of Parliament. Many of the activities at AIIMS are monitored by various committees of the Parliament. However, all accounts of the AIIMS including Research Section are audited every year by the Office of Director General of Audit & Central Expenditure (DGACE). Some Agencies require an external audit to be conducted for their funds. If the funding agency does not specify a firm for audit, it is the responsibility of PI to identify a suitable audit agency following GFR rules for purchase of services. PI should also ensure that the fees for audit activity is budgeted. Research section will facilitate the audit by providing access to necessary documents and will provide supporting documents wherever necessary.