CAG of India — Role, Independence & Audit Functions

Knowledge Themes

Structural Subtopics

• Constitutional provisions under Articles 148 to 151
• Appointment process and tenure of the CAG
• Grounds and procedure for removal from office
• Constitutional safeguards for independence and autonomy
• Duties and powers under the CAG DPC Act 1971
• Audit of the Consolidated Fund of India and States
• Types of audits including Regulatory Propriety and Performance audit
• Relationship with the Public Accounts Committee
• Role as the Guardian of the Public Purse
• Limitations of post-facto audit and lack of enforcement powers
• Comparison with the CAG of the United Kingdom
• Audit of Government companies and Public Sector Undertakings
• Advisory role on the form of Union and State accounts
• Certification of net proceeds of taxes under Article 279