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<h1>Audit Directorate Establishes Comprehensive Framework for Indirect Taxes and Customs Performance Monitoring and Quality Assurance</h1> The manual outlines the role of the Directorate General of Audit for Indirect Taxes and Customs in monitoring and improving audit systems. It details the organization's responsibilities, including ensuring efficient audit implementation, evaluating audit performance through Quality Assurance Review (QAR), and developing Audit Performance Index (API) methodologies. The document covers the audit process across seven zonal units, focusing on tax compliance and audit quality assurance.