The Foreign Aided Projects Audit Directorate (FAPAD) is a specialized arm among the seventeen directorates of the Office of the Comptroller & Auditor General (OCAG), the Supreme Audit Institution (SAI) of Bangladesh and entrusted to auditing the activities of all Development and Technical Assistance Projects and programs in the public sector funded by foreign aid. As a result of its only one of kind task of development project auditing, FAPAD provides independent assurance and report on the proper accounting of project resources to the National Parliament of Bangladesh as well as to the Development Partners also. FAPAD carries out financial audit of projects and programs funded by the development partners as their regular audit practice. Also audit service provided by FAPAD is integrated and designed to meet the explicit and implied requirements of the Development Partners. So, fiduciary requirements of the Development Partners and the Government of Bangladesh set the audit direction.