The CAG is mandated to carry out audits of all central and state government organizations. Indian Railways too is subject to audits, but because of its size, every zone has its own Audit Division. The Audit division audits the various units of the zone, and if any objections are found, prepare the audit document and send it to the Railway Accounts for their response. The Accounts section then interacts with the executive department that was audited and after getting their response, forwards it to the Audit division. The Auditors may send a rejoinder to the reply from accounts if they are unsatisfied with the reply and ask for more details or clarifications. These are then supplied by the Accounts department after interaction with the executive. This process continues till either the audit objection is either resolved or it is upgraded to a higher category of document. 

e-Audit automates the entire process of creation of the audit documents, sending to the Accounts, replies by Accounts, closing of the documents and upgrading of documents. In this, all the processes followed by the respective departments have been adhered to and strict confidentiality has been maintained between the Audit, Accounts and Executive users.

In addition to the creation, transmission, closure and upgrade of documents, e-Audit also has comprehensive dashboards that tracks each audit document and provides real time information to all stakeholders on their status. This enables users to ensure that deadlines are met and responsibility can be fixed on those causing delays.