CAG- Comptroller and Auditor General of India
Founded In 1971
CAG India. Vyakarana Narahari Rao was the first Comptroller and Auditor General of India from 1948 to 1954. The first woman CAG of India was Shashi Kant Sharma. The CEO of the Central Government’s CGR (Central Government Recruitment) bodies is typically appointed by the Union Government of India.
Other Posts
CAG India also has roles for: Data analysts, Legal officers, Administrative staff
These may be filled through: – Direct recruitment & Deputation
How To join
(Most common for Auditor, Accountant, AAO)
| Criteria | Requirement |
|---|---|
| Nationality | Indian citizen |
| Age Limit | Usually 18–30 years (varies by post & category) |
| Educational Qualification | Graduate in any discipline from a recognized university |
For Group A: Indian Audit and Accounts Service (IA&AS) – a top post under CAG
| Criteria | Requirement |
|---|---|
| Age | 21–32 years (with relaxation) |
| Education | Bachelor’s degree in any field |
| Nationality | Indian citizen |
Occasionally, CAG recruits:
Consultants (Stats, Finance, Law, IT)
Administrative staff
Syllabus & Exam Structure (SSC CGL)
Tier 1 (Computer-based)
| Subject | Questions | Marks |
|---|---|---|
| General Intelligence & Reasoning | 25 | 50 |
| General Awareness | 25 | 50 |
| Quantitative Aptitude | 25 | 50 |
| English Comprehension | 25 | 50 |
| Total | 100 | 200 |
Tier 2 (Subject-specific)
| Paper | Subjects | Who Appears? |
|---|---|---|
| Paper 1 | Quantitative + Reasoning + GA + English + Computer | All candidates |
| Paper 2 | Statistics | For Statistical Investigator only |
| Paper 3 | Finance & Economics | For AAO post (CAG) only |
AAO Paper 3 Syllabus (Tier 2 – CAG-specific)
Part A – Finance and Accounts
Fundamental Accounting Principles, Financial Accounting
Part B – Economics and Governance
Microeconomics, Macroeconomics, Indian Economy, Economic Reforms, Money & Banking
Selection Process
Tier 1 + Tier 2 Exam
Document Verification
Preference Filling (Choose CAG posts like Auditor, AAO, etc.)
Final Merit List
Exam Stages
Prelims – GS + CSAT
Mains – 9 papers (including optional subject)
Interview/Personality Test
Training at National Academy of Audit and Accounts, Shimla (for IA&AS)
IA&AS officers handle high-level audits and may eventually become Deputy CAGs.
Eligibility
Varies per post (usually PG or professional qualification)
Age limits vary
Apply online via -[ https://cag.gov.in/en/recruitment-notices ]
1. Who is the CAG of India? / Vartman mein cag kaun hai?
The current Comptroller & Auditor General of India is Shri K. Sanjay Murthy, an IAS officer of the 1989 batch.
2. What is a CAG Report? / CAG kya hota hai
A CAG Report is a detailed audit assessment of:
Government expenditure
Revenue collection
Performance and efficiency of schemes and programs
Compliance with rules and financial propriety
These reports are submitted to:
President of India (for Union government audits)
Governor of the State (for state government audits)
They are then tabled in Parliament or State Legislature and reviewed by committees such as the Public Accounts Committee (PAC).
3. Types of CAG Reports
| Type | Description |
|---|---|
| Audit of Appropriation Accounts | Checks whether expenditures are in line with the sanctioned budget. |
| Finance Accounts Audit | Reviews how well financial records match real expenditure and revenue. |
| Performance Audit | Examines effectiveness, efficiency, and impact of government programs (e.g., MNREGA, Mid-Day Meal Scheme). |
| Compliance Audit | Ensures rules, laws, and internal procedures are followed correctly. |
| Audit of Public Sector Undertakings (PSUs) | Reviews functioning of government-owned companies like SAIL, ONGC, etc. |
4. Examples of CAG Reports
CAG Report on Rafale Deal (2019) – Audited pricing and procurement process of fighter jets.
CAG Report on Coal Block Allocations – Exposed losses due to discretionary allocation (famously led to the “Coalgate” controversy).
Recent CAG Findings (2025):
Flagged ₹12,000+ crore losses at SAIL due to poor inventory management.
Noted slow implementation of Smart City Projects.
Highlighted delays and fund mismanagement in central welfare schemes.
5. What Happens After a CAG Report?
Laid before Parliament/State Assembly
It was Sent to the Public Accounts Committee (PAC) or the Committee on Public Undertakings (COPU)
PAC examines it, calls departments for clarification
Government must respond with corrective measures
Media and public scrutiny often follow high-impact findings
Constitutional Basis
Article 148–151 of the Indian Constitution governs the CAG’s powers.
The CAG operates independently of the executive branch.
The CAG is not a policymaker, but a watchdog to ensure funds are used properly.
Purpose of CAG Reports
Promote transparency in public financial management
Detect wasteful expenditure or corruption
Recommend systemic reforms
Enable legislative oversight