Risk based selection in tax audit drives targeted audit coverage and coordinated implementation across apex and local audit units. Management of central excise and service tax audit is organised with the Directorate General of Audit at the apex overseeing methodology and a risk based selection process administered by National and Local Risk Managers to select units for audit. Zonal Principal Chief Commissioners coordinate implementation and resource allocation. Audit Commissionerates operate through dedicated sections for planning, technical work, risk management and circles that conduct audits to conclusion, using the MCM, Audit Report Utility and ACES. Commissioners and other senior officers approve plans, ensure training, and facilitate follow up, while Executive Commissionerates handle responses, adjudication, recovery and investigations.