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Indian Polity & Constitution

Comptroller and Auditor General of India

Supreme audit institution of India

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Overview

The Comptroller and Auditor General (CAG) of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Union of India and States / UTs, including those of autonomous bodies and corporations substantially financed by the government. The CAG is also the statutory auditor of state-owned corporations and conducts supplementary audit of government companies in which the government has an equity share of at least 51 percent or subsidiary companies of existing government companies. The CAG is also the statutory auditor of the Lokpal.

Source: Wikipedia — Comptroller and Auditor General of India (CC BY-SA)

Key concepts

How Comptroller and Auditor General of India connects to the ideas, people and events around it.

  1. President of India

    appointed by

    The President of India is the ceremonial head of state and the supreme commander of the armed forces. The President appoints the Comptroller and Auditor General of India for a term of six years.

  2. Audit Report

    produces

    An Audit Report is the document issued by the CAG after examining the accounts of a government entity. It highlights financial irregularities and provides recommendations for corrective action.

  3. Lok Sabha

    submits reports to

    The Lok Sabha is the lower house of India's bicameral Parliament, consisting of 543 elected members. The CAG submits its audit reports to the Lok Sabha for parliamentary scrutiny.

  4. Union budget of India

    audits

    The Union Budget outlines the government's estimated revenues and expenditures for a fiscal year. The CAG audits the implementation of the Union Budget to ensure fiscal discipline.

  5. Comptroller and Auditor General Act, 1971

    governed by

    The Comptroller and Auditor General Act, 1971 provides the statutory framework for the functions and powers of the CAG. It was enacted by the Parliament of India to formalize the audit institution.

  6. Supreme Court of India

    subject to review by

    The Supreme Court of India is the highest judicial authority in the country. It can review CAG reports when they are challenged in court.

  7. Public accounts committee

    examined by

    The Public Accounts Committee (PAC) is a parliamentary committee that examines CAG audit reports. It calls government officials to account for any irregularities found.

  8. Indian Audit and Accounts Department

    supported by

    The Indian Audit and Accounts Department provides technical support and staff to the CAG. It assists in planning and executing audits across ministries and states.

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Questions about Comptroller and Auditor General of India

What is Comptroller and Auditor General of India?

The Comptroller and Auditor General (CAG) of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Union of India and States / UTs, including those of autonomous bodies and corporations substantially financed by the government.

What are the key concepts related to Comptroller and Auditor General of India?

The main concepts connected to Comptroller and Auditor General of India include President of India, Audit Report, Lok Sabha, Union budget of India, Comptroller and Auditor General Act, 1971, Supreme Court of India, Public accounts committee, Indian Audit and Accounts Department. Each is linked on the map above with its own summary.

Which exams cover Comptroller and Auditor General of India?

Comptroller and Auditor General of India is part of Indian Polity & Constitution, which appears in the syllabus of UPSC CSE, UPSC CAPF, NDA, CDS, AFCAT, SSC CGL and 58 more exams.