CAG- Comptroller and Auditor General of India
Founded In 1971
Present CAG India. Vyakarana Narahari Rao was the first Comptroller and Auditor General of India from 1948 to 1954. Its a highly responsible job. 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
Apart from the Present CAG India, CAG India also has roles for: Data analysts, Legal officers, and 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
1. What is CAG of India?
The Comptroller and Auditor General of India audits the accounts of the Union and State governments.
2. What does CAG stand for?
CAG stands for Comptroller and Auditor General.
3. Which article of the Constitution deals with CAG?
Articles 148 to 151 of the Constitution deal with the CAG.
4. Who appoints the CAG of India?
The President of India appoints the CAG.
5. What is the tenure of the CAG?
The tenure is 6 years or until age 65, whichever is earlier.
6. How can the CAG be removed?
The CAG can be removed like a Supreme Court judge by Parliament.
7. What is the role of the CAG?
The CAG audits government expenditure and ensures accountability in public finance.
8. Does the CAG audit state governments?
Yes, the CAG audits both Union and State government accounts.
9. What is the CAG Act 1971?
The Act defines the duties, powers and service conditions of the CAG.
10. Where is the CAG headquarters located?
The headquarters is in New Delhi.
11. Who was the first CAG of India?
V. Narahari Rao was the first CAG of independent India.
12. What is financial audit?
Financial audit checks accuracy of government financial statements.
13. What is performance audit?
Performance audit evaluates efficiency and effectiveness of government programs.
14. What is compliance audit?
Compliance audit checks if spending follows laws and regulations.
15. Does the CAG audit public sector undertakings?
Yes, the CAG audits government-owned companies and corporations.
16. What is the importance of CAG?
The CAG promotes transparency and accountability in government spending.
17. Is the CAG independent?
Yes, it is an independent constitutional authority.
18. Who receives CAG reports?
The President or Governor receives the reports and presents them to legislatures.
19. What is the relationship between CAG and Parliament?
CAG reports help Parliament examine government financial accountability.
20. Does CAG audit local bodies?
Yes, in many states the CAG audits municipalities and panchayats.
21. What is the salary of the CAG?
The salary is equal to a judge of the Supreme Court.
22. Can CAG audit private companies?
No, only government-owned or government-funded entities.
23. What is audit report?
An audit report highlights financial irregularities or inefficiencies.
24. What is the audit process?
It includes planning, examination, reporting and follow-up.
25. How many types of audits does CAG conduct?
Mainly financial, compliance and performance audits.
26. Does CAG audit defence spending?
Yes, defence accounts are also audited by the CAG.
27. Can CAG question government policy?
No, the CAG only examines implementation and financial aspects.
28. What is audit jurisdiction?
It refers to the authority of CAG to audit government accounts.
29. What is the audit mandate?
The audit mandate is defined by the Constitution and CAG Act.
30. What is the role of CAG in democracy?
It ensures public money is spent legally and efficiently.
31. What is a CAG performance report?
A report evaluating government program effectiveness.
32. What is audit evidence?
Documents and records used to support audit findings.
33. What is internal control in auditing?
Systems used to ensure financial accuracy and accountability.
34. What is an audit observation?
A finding indicating irregularities or inefficiencies.
35. What is public accountability?
The obligation of government to explain and justify its actions.
36. What is the scope of CAG audit?
It includes government receipts, expenditures and public enterprises.
37. What is audit compliance?
Following rules and regulations in financial management.
38. What is financial transparency?
Open disclosure of government financial information.
39. What is audit independence?
Freedom from influence when conducting audits.
40. What is an audit recommendation?
A suggestion to improve financial management.
41. What is audit accountability?
Responsibility for proper use of public funds.
42. What is financial oversight?
Monitoring of government financial activities.
43. What is audit transparency?
Open reporting of audit results.
44. What is audit efficiency?
Ensuring resources are used economically.
45. What is audit effectiveness?
Measuring whether programs achieve intended results.
46. What is audit integrity?
Maintaining honesty and ethical standards in auditing.
47. What is audit governance?
Oversight of financial administration.
48. What is public audit?
An audit conducted on government finances.
49. What is fiscal accountability?
Responsible management of public money.
50. Why is CAG important for citizens?
It safeguards taxpayer money and promotes transparent governance.