Topic: Appointment to various Constitutional posts, powers, functions and responsibilities of various Constitutional Bodies.
Q4. Examine the constitutional position and auditing mandate of the Comptroller and Auditor General of India. Assess the safeguards securing its independence. Suggest measures to improve the impact of public audit. (15 M)
Difficulty Level: Medium
Reference: TH
Why the question
Recent audit findings concerning public funds have renewed attention to the CAG’s role in securing financial accountability and ensuring legislative control over executive expenditure.
Key Demand of the question
The answer must explain the CAG’s constitutional status and audit mandate, followed by the safeguards protecting its independence. It must separately suggest measures for making audit findings more timely, consequential and publicly accessible.
Structure of the Answer:
Introduction
Introduce the CAG as an independent constitutional authority that connects public auditing with parliamentary accountability over government finances.
Body
- Constitutional position and mandate: Mention the constitutional provisions governing the CAG and indicate the broad scope of its financial, compliance and performance auditing responsibilities.
- Safeguards for independence: Highlight the protections concerning removal, tenure, service conditions, financial autonomy and post-retirement employment.
- Improving audit impact: Suggest transparent appointments, wider audit access, technology-enabled auditing and time-bound legislative follow-up on audit findings.
Conclusion
Conclude that the CAG’s effectiveness depends not merely on detecting irregularities, but on converting audit findings into corrective administrative and legislative action.
