The Comptroller and Auditor General (CAG) is appointed by the President of India and holds office for a term of six years or until the age of 65 years, whichever is earlier. This fixed tenure and appointment process ensures independence from the government of the day.

The CAG is removed from office only by an order of the President, passed by a resolution of both Houses of Parliament, on the grounds of proved misbehaviour or incapacity, similar to a Supreme Court judge. This high bar for removal protects the CAG from arbitrary dismissal.

The Constitution mandates that the CAG shall not be eligible for further office under the Government of India or any State after ceasing to hold office. This prevents any possibility of the CAG being influenced by future job prospects.

The CAG audits all expenditure from the Consolidated Fund of India and of each State and Union Territory with a legislature. This covers all government spending, ensuring that money is spent as approved by Parliament/Legislature.

The CAG audits all receipts of the Union and State governments, including taxes, duties, and other revenues. This ensures that the government is collecting all the revenue it is entitled to.

The CAG audits the accounts of government companies, corporations, and autonomous bodies substantially financed by the government. This extends accountability to entities that use public money, even if they are not directly departments of the government.

The CAG submits audit reports to the President (for Union government accounts) and Governors (for State government accounts). These reports are then presented to Parliament and State Legislatures, respectively, making the findings public.

The CAG's audit covers not just financial regularity (whether money was spent legally) but also economy, efficiency, and effectiveness (whether money was spent wisely and achieved its intended purpose). This is known as performance auditing.

The CAG is an independent constitutional body, not part of the executive or legislature. This separation is vital for its unbiased functioning, allowing it to scrutinize government actions without fear or favour.

What a UPSC examiner tests is the CAG's independence, its wide scope of audit (covering receipts, expenditure, and government entities), its reporting mechanism, and its role in ensuring accountability. They often test this through questions on financial propriety, transparency, and the checks and balances in the Indian system, often linking it to current audit reports.

The CAG's reports are crucial for the functioning of the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU) in Parliament. These committees examine the CAG's reports and question government officials, providing a parliamentary check on executive spending.

The CAG's mandate includes auditing grants and loans given by the government to outside bodies. This ensures that public money given as aid or loans is also used appropriately by the recipient organizations.

The Comptroller and Auditor General (CAG) is appointed by the President of India and holds office for a term of six years or until the age of 65 years, whichever is earlier. This fixed tenure and appointment process ensures independence from the government of the day.

The CAG is removed from office only by an order of the President, passed by a resolution of both Houses of Parliament, on the grounds of proved misbehaviour or incapacity, similar to a Supreme Court judge. This high bar for removal protects the CAG from arbitrary dismissal.

The Constitution mandates that the CAG shall not be eligible for further office under the Government of India or any State after ceasing to hold office. This prevents any possibility of the CAG being influenced by future job prospects.

The CAG audits all expenditure from the Consolidated Fund of India and of each State and Union Territory with a legislature. This covers all government spending, ensuring that money is spent as approved by Parliament/Legislature.

The CAG audits all receipts of the Union and State governments, including taxes, duties, and other revenues. This ensures that the government is collecting all the revenue it is entitled to.

The CAG audits the accounts of government companies, corporations, and autonomous bodies substantially financed by the government. This extends accountability to entities that use public money, even if they are not directly departments of the government.

The CAG submits audit reports to the President (for Union government accounts) and Governors (for State government accounts). These reports are then presented to Parliament and State Legislatures, respectively, making the findings public.

The CAG's audit covers not just financial regularity (whether money was spent legally) but also economy, efficiency, and effectiveness (whether money was spent wisely and achieved its intended purpose). This is known as performance auditing.

The CAG is an independent constitutional body, not part of the executive or legislature. This separation is vital for its unbiased functioning, allowing it to scrutinize government actions without fear or favour.

What a UPSC examiner tests is the CAG's independence, its wide scope of audit (covering receipts, expenditure, and government entities), its reporting mechanism, and its role in ensuring accountability. They often test this through questions on financial propriety, transparency, and the checks and balances in the Indian system, often linking it to current audit reports.

The CAG's reports are crucial for the functioning of the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU) in Parliament. These committees examine the CAG's reports and question government officials, providing a parliamentary check on executive spending.

The CAG's mandate includes auditing grants and loans given by the government to outside bodies. This ensures that public money given as aid or loans is also used appropriately by the recipient organizations.