All questions of Comptroller and Auditor General of India for UPSC CSE Exam

Role of the Comptroller and Auditor General of India (CAG) in relation to the audit of public corporations:

Supplementary audits:
- The CAG plays a crucial role in the audit of public corporations by conducting supplementary audits.
- These audits are carried out to ensure that the financial statements and accounts of public corporations are accurate and reliable.

Scope of supplementary audits:
- The CAG conducts these supplementary audits to verify the financial transactions of public corporations.
- These audits help in detecting any potential mismanagement, fraud, or irregularities in the financial operations of these entities.

Ensuring transparency and accountability:
- By conducting supplementary audits of public corporations, the CAG helps in ensuring transparency and accountability in the financial affairs of these entities.
- This oversight is essential to maintain public trust and confidence in the functioning of public corporations.

Reporting findings:
- After completing the supplementary audits, the CAG prepares detailed reports highlighting any discrepancies or irregularities found during the audit process.
- These reports are submitted to the concerned authorities for appropriate action.

Role in improving governance:
- Through its audit activities, the CAG plays a pivotal role in improving governance in public corporations.
- By identifying areas of improvement and suggesting corrective measures, the CAG contributes to enhancing the efficiency and effectiveness of these entities.

In conclusion, the CAG's role in conducting supplementary audits of public corporations is vital in ensuring financial accountability, transparency, and good governance.

The head of the Indian Audit and Accounts Department is the Comptroller and Auditor General of India (CAG). The CAG plays a crucial role in overseeing and auditing the financial administration of both the central government and state governments.

The primary purpose of the Comptroller and Auditor General of India (CAG) conducting a propriety audit is to assess the economic efficiency of government expenditure. This involves evaluating the wisdom and economy of government spending.

The security of tenure for the Comptroller and Auditor General of India (CAG) ensures that the CAG cannot be removed arbitrarily. This independence is crucial for the CAG to perform audits without fear of political interference.

The Comptroller and Auditor General of India (CAG) is appointed by the President of India. The appointment is made by a warrant under the President's hand and seal.

The Comptroller and Auditor General of India (CAG) acts as a guide, friend, and philosopher of the Public Accounts Committee of Parliament. CAG's audit reports are examined by the Public Accounts Committee, and CAG provides necessary guidance and information during the committee's proceedings.

The Comptroller and Auditor General of India (CAG) holds office for a period of six years or until the age of 65, whichever comes earlier. This provides security of tenure to the CAG.

The role of the Comptroller and Auditor General of India (CAG) in the auditing of the Consolidated Fund of India includes conducting a comprehensive audit of the fund to ensure proper utilization of government funds.

The primary duty of the Comptroller and Auditor General of India (CAG) is to uphold the Constitution of India. This includes ensuring financial accountability and compliance with laws and regulations.

The Comptroller and Auditor General of India (CAG) can be removed by both Houses of Parliament with a special majority, either on the grounds of proved misbehavior or incapacity. The President of India can remove the CAG based on a resolution passed by both Houses of Parliament.