Introduction : Consequent upon the acquisition of the Zamindary system in the year 1951 and Subsequently all Rent Receiving Interests by the Government, then Revenue Depertment faced a colossal problem of collection of land revenue from the 'MALIKS' of land, maintenance of accounts and their proper credit into the Government Account. In this view of the matter, the Revenue Department requested the then Accountant-General, East Pakistan , to arrange audit of the Receipt Accounts. The Accountant-General expressed his inability to conduct audit of the Receipt Accounts, as it was not his statutory function. Then, the erstwhile Board of Revenue and the Revenue Department, in consultation with the Accountant-General and the Finance Department created the internal Audit Organisation in 1954 for auditing the accounts of different Revenue Offices set up in view of the acquisition of all Rent Receiving Interests.