Comptroller & Auditor General

of India
Indian Audit & Accounts
Service (IAAS)

Comptroller & Auditor General of

India - Constitutional Provisions

Article 148
Appointment of CAG; removal (similar to
Supreme Court Justice); not eligible for
further office
Conditions of service of staff of Indian Audit
and Accounts Department (IA&AD)
prescribed after consultation with CAG
CAG office expenditure charged on
Consolidated Fund of India

Constitutional Provisions
(Contd.)

Articles 149 & 150

Duties and powers in relation to accounts
prescribed by law made by Parliament; form of
accounts of Union and States prescribed by
President on advice of CAG

Article 151
CAGs Reports on Union submitted to President for
laying in Parliament; Reports on State submitted
to Governor for laying in State Legislature

CAGs (Duties, Powers and Conditions of

Service) Act, 1971

Audit Jurisdiction

Union & State Governments

Bodies or Authorities substantially
financed by Government
Government Companies
Entrusted Audits
Audit of Urban Local Bodies (ULBs) and
Panchayati Raj Institutions (PRIs)
Technical Guidance & Supervision

Audit of Union Government

Director General/ Principal Director of

Audit

Ministries and Departments

Central Receipts
Defence
Indian Railways
Posts and Telecommunications
Overseas Establishments
Central Government PSUs

Audit of State
Government

Principal Accountant General/

Accountant General
General & Social Sector Audit
Economic & Revenue Sector Audit

Restructuring of offices in April 2012

Accounting & Entitlement

Functions for State Government

Principal Accountant General/

Accountant General (Accounts &
Entitlements)
Compilation of monthly and annual
accounts
Maintenance of Provident Fund accounts
Authorisation of Pension & Gratuity
House Building & Other Advances/ Payslips
of selected categories of officials

Hierarchy of
Organisation

Headquarters Office
CAG; Deputy CAGs; Addl. Deputy CAGs

Field Offices
Principal Accountant General/ Accountant
General or Director General/ Principal Director
Senior Deputy AG/ Deputy AG or Director/
Deputy Director
Assistant Accountant General
Supervisory Officials
Sr. Audit/ Audit or Accounts Officers
Asst. Audit or Accounts Officers

Audit Approach

Regulations on Audit & Accounts

Auditing Standards
Types of Audit
Financial Audit
Correctness of financial statements

Compliance Audit
Compliance with laws, rules & regulations
Financial propriety

Performance Audit
Programmes/ schemes/ organisation/ activities
Economy of costs; efficiency of operations; and
effectiveness (achievement of intended objective)

Audit Procedures

Prior intimation to office about proposed audit

Entry Conference (for performance audits)
Field audit work
Draft audit findings/ report for obtaining
Departmental responses
Exit Conference
Audit Report
Follow-up
Examination by Public Accounts Committee/
Committee on Public Undertakings
Action Taken Reports

Recent Innovations in
Audit

Performance Audits
Renewed focus/ resources applied to
performance audits (reduced emphasis on
compliance audits)
Guidelines & methodologies revised in line
with international best practices

Compliance audits being revamped

Thematic audits
Department-centric audits
District-centric audits

Recent Innovations in
Audit

Audit Techniques
Going beyond examination of files &
documents to cover
Physical inspection of sites/ works
Survey of beneficiaries

Further Information

Website of CAG of India

www.cag.gov.in or www.saiindia.gov.in

Questions?