🇮🇳 Comptroller and Auditor General (CAG) of India – Full Details
🔷 Introduction
The Comptroller and Auditor General of India (CAG) is one of the most important constitutional authorities in India.
He ensures financial accountability of the government and audits the use of public funds.
He is known as the “Guardian of the Public Purse.”
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📜 Constitutional Provisions
Provision Details
Article 148 to 151 Deals with the appointment, duties, and powers of the CAG
Part of Constitution Part V – Chapter V
Appointment By the President of India
Tenure 6 years or up to the age of 65 years (whichever is earlier)
Removal Same manner as a Supreme Court Judge
Oath administered by President of India
Reports submitted to President (for Union) and Governors (for States)
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🏛️ Duties and Powers of CAG
1. Audits all receipts and expenditure of the Government of India and the States.
2. Audits accounts of bodies and authorities substantially financed by the Government.
3. Submits Audit Reports to the President/Governor.
4. Acts as an external auditor for Government Companies.
5. Ensures transparency and accountability in the financial operations of the government.
6. His reports are examined by the Public Accounts Committee (PAC) of Parliament.
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🧑💼 Current CAG (as of 2025)
Name: Girish Chandra Murmu
Appointed on: 8 August 2020
Predecessor: Rajiv Mehrishi
Headquarters: New Delhi
Department: Indian Audit and Accounts Department (IA&AD)
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🏅 Famous CAG Reports
These reports revealed massive financial irregularities and strengthened the role of the CAG as a watchdog of public finance.
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🏗️ Independence of CAG
The Constitution ensures CAG’s independence through:
Security of tenure
Salary charged from Consolidated Fund of India
Cannot be removed except in rare cases by Parliament
Not eligible for further employment under Government after retirement
🇮🇳 Comptroller and Auditor General (CAG) of India – Full Details & 50 MCQs with Answers
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🏛️ Full Details (Summary)
Constitutional Articles: 148 to 151
Part of Constitution: Part V (Union)
Appointed by: President of India
Tenure: 6 years or till age of 65 years (whichever is earlier)
Removal: Same as Supreme Court Judge
Head of: Indian Audit and Accounts Department (IA&AD)
Reports submitted to: President (Union) and Governor (State)
Current CAG (2025): Girish Chandra Murmu
Office: New Delhi
Known as: Guardian of the Public Purse
📘 Top 50 Multiple Choice Questions (MCQs) on CAG
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1. What is the full form of CAG?
A) Chief Auditor General
B) Comptroller and Auditor General
C) Central Audit Guardian
D) Controller of Accounts General
✅ Answer: B) Comptroller and Auditor General
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2. Which Articles of the Constitution deal with the CAG?
A) 148 to 151
B) 152 to 155
C) 140 to 143
D) 160 to 163
✅ Answer: A) 148 to 151
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3. Who appoints the CAG of India?
A) Prime Minister
B) Chief Justice of India
C) President of India
D) Parliament
✅ Answer: C) President of India
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4. Who was the first CAG of independent India?
A) A.K. Roy
B) V. Narahari Rao
C) Vinod Rai
D) Rajiv Mehrishi
✅ Answer: B) V. Narahari Rao
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5. The CAG holds office for how long?
A) 5 years
B) 6 years or 65 years, whichever earlier
C) 7 years fixed
D) 10 years
✅ Answer: B) 6 years or 65 years, whichever earlier
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6. Who removes the CAG?
A) Parliament directly
B) President on Parliament’s recommendation
C) Supreme Court
D) Prime Minister
✅ Answer: B) President on Parliament’s recommendation
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7. The CAG submits his report to whom?
A) Speaker of Lok Sabha
B) Prime Minister
C) President of India
D) Finance Minister
✅ Answer: C) President of India
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8. Which body examines CAG reports in Parliament?
A) Rules Committee
B) Estimates Committee
C) Public Accounts Committee (PAC)
D) Committee on Public Undertakings
✅ Answer: C) Public Accounts Committee
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9. The CAG is called the—
A) Head of Parliament
B) Guardian of the Public Purse
C) Controller of Currency
D) Chief Accountant
✅ Answer: B) Guardian of the Public Purse
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10. Current CAG of India (2025) is—
A) Rajiv Mehrishi
B) Vinod Rai
C) Girish Chandra Murmu
D) T.N. Chaturvedi
✅ Answer: C) Girish Chandra Murmu
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11. The CAG is the head of which department?
A) Finance Ministry
B) Indian Audit and Accounts Department
C) Economic Advisory Council
D) NITI Aayog
✅ Answer: B) Indian Audit and Accounts Department
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12. CAG’s reports on State finances are submitted to—
A) Chief Minister
B) Governor
C) Speaker of Legislative Assembly
D) Comptroller General
✅ Answer: B) Governor
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13. The salary of the CAG is equal to—
A) Cabinet Secretary
B) Supreme Court Judge
C) High Court Judge
D) Finance Minister
✅ Answer: B) Supreme Court Judge
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14. CAG’s independence is ensured by—
A) Security of tenure
B) Salary from Consolidated Fund of India
C) Removal only by Parliament
D) All of the above
✅ Answer: D) All of the above
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15. CAG is a—
A) Constitutional Body
B) Statutory Body
C) Non-Constitutional Body
D) Advisory Body
✅ Answer: A) Constitutional Body
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16. The CAG performs audit of—
A) Receipts
B) Expenditure
C) Government companies
D) All of the above
✅ Answer: D) All of the above
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17. The CAG’s duties are defined in which Article?
A) 148
B) 149
C) 150
D) 151
✅ Answer: B) 149
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18. The CAG is responsible for auditing—
A) Private companies
B) NGOs
C) Government accounts
D) Cooperative societies
✅ Answer: C) Government accounts
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19. The CAG’s report is finally laid before—
A) Parliament
B) Supreme Court
C) Election Commission
D) UPSC
✅ Answer: A) Parliament
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20. The CAG of India is also a member of—
A) UN Board of Auditors
B) IMF
C) World Bank
D) G20
✅ Answer: A) UN Board of Auditors
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21. CAG reports are discussed in Parliament by—
A) Finance Committee
B) Public Accounts Committee
C) Business Advisory Committee
D) Rules Committee
✅ Answer: B) Public Accounts Committee
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22. The term “Comptroller” is derived from—
A) French word “Compte” (meaning account)
B) Latin word “Comptrare”
C) Greek word “Komptros”
D) None of these
✅ Answer: A) French word “Compte”
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23. The CAG is appointed under which Article?
A) 146
B) 147
C) 148
D) 149
✅ Answer: C) 148
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24. Who among the following was CAG during 2G Scam Audit?
A) Rajiv Mehrishi
B) Vinod Rai
C) T.N. Chaturvedi
D) G.C. Murmu
✅ Answer: B) Vinod Rai
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25. The CAG submits how many types of Audit Reports?
A) 1
B) 2
C) 3
D) 4
✅ Answer: C) 3 (Appropriation, Finance, and Performance Audit Reports)
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26. CAG reports are laid before the Parliament by—
A) President
B) Prime Minister
C) Speaker
D) Finance Minister
✅ Answer: A) President
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27. The CAG’s office is situated at—
A) Kolkata
B) Mumbai
C) New Delhi
D) Chennai
✅ Answer: C) New Delhi
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28. The CAG is prohibited from—
A) Reappointment
B) Political activity
C) Holding office under government after retirement
D) All of the above
✅ Answer: D) All of the above
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29. Which Article empowers CAG to frame accounts of Union and States?
A) Article 150
B) Article 151
C) Article 149
D) Article 148
✅ Answer: A) Article 150
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30. The CAG submits his report relating to the States to—
A) Parliament
B) Governor
C) Chief Minister
D) Supreme Court
✅ Answer: B) Governor
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31. CAG’s reports are discussed by which Committee in States?
A) Estimates Committee
B) PAC (State Legislature)
C) Rules Committee
D) Finance Committee
✅ Answer: B) PAC (State Legislature)
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32. Which of the following ensures the financial accountability of government?
A) CAG
B) RBI
C) Finance Commission
D) NITI Aayog
✅ Answer: A) CAG
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33. The CAG’s salary and allowances are charged upon—
A) Consolidated Fund of India
B) Contingency Fund of India
C) Public Account of India
D) State Budget
✅ Answer: A) Consolidated Fund of India
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34. CAG is sometimes referred to as—
A) Financial Advisor
B) Auditor of the Nation
C) Watchdog of Public Finance
D) None of these
✅ Answer: C) Watchdog of Public Finance
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35. The CAG can be removed on the grounds of—
A) Misbehavior or Incapacity
B) Age Limit
C) Inefficiency
D) Resignation
✅ Answer: A) Misbehavior or Incapacity
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36. Who examines whether government expenditure is within the law?
A) Finance Commission
B) Public Accounts Committee
C) CAG
D) Lokpal
✅ Answer: C) CAG
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37. CAG reports help Parliament in—
A) Controlling Executive
B) Conducting Elections
C) Passing Laws
D) Judicial Review
✅ Answer: A) Controlling Executive
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38. The CAG of India is known as the—
A) Financial Adviser
B) Guardian of the Public Purse
C) Head of Audit Department
D) Chief Accountant of Parliament
✅ Answer: B) Guardian of the Public Purse
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39. The independence of CAG is protected by—
A) Constitution
B) Judiciary
C) President
D) Parliament
✅ Answer: A) Constitution
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40. The CAG is an agent of—
A) Parliament
B) President
C) Finance Ministry
D) Judiciary
✅ Answer: A) Parliament
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41. Which law empowers CAG to audit government companies?
A) Companies Act, 2013
B) Audit Act, 1919
C) Constitution
D) Finance Act, 1950
✅ Answer: A) Companies Act, 2013
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42. CAG’s reports are related to which fund?
A) Consolidated Fund
B) Public Account
C) Contingency Fund
D) All of the above
✅ Answer: D) All of the above
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43. The CAG is responsible for preparing—
A) Appropriation Accounts
B) Finance Accounts
C) Both A and B
D) None
✅ Answer: C) Both A and B
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44. CAG helps the legislature ensure—
A) Financial accountability
B) Political accountability
C) Judicial accountability
D) None of these
✅ Answer: A) Financial accountability
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45. Who among the following cannot audit CAG’s office?
A) Parliament
B) Private Auditor
C) Supreme Court
D) PAC
✅ Answer: B) Private Auditor
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46. CAG reports on which of the following accounts?
A) Revenue
B) Expenditure
C) Public Debt
D) All of these
✅ Answer: D) All of these
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47. CAG reports are finally laid before—
A) Lok Sabha and Rajya Sabha
B) Supreme Court
C) Prime Minister’s Office
D) NITI Aayog
✅ Answer: A) Lok Sabha and Rajya Sabha
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48. The CAG of India acts as the auditor for—
A) Union
B) States
C) Union Territories
D) All of the above
✅ Answer: D) All of the above
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49. The CAG of India cannot—
A) Re-enter Government Service
B) Contest Elections
C) Hold any office after retirement
D) All of the above
✅ Answer: D) All of the above
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50. The CAG of India is appointed by—
A) President
B) Prime Minister
C) Parliament
D) Finance Minister
✅ Answer: A) President
✅ Conclusion: The CAG is one of the strongest institutions ensuring financial discipline, accountability, and transparency in the functioning of the government.
