## Comptroller and Auditor General (C&AG)

### Powers

Power	Description
Inspect	Any office of accounts under Union or State Government
Require	Accounts, books, documents to be sent to other places
Question / Observe	Make observations and call for information
Dispense	With any part of the detailed audit

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### Duties

1. Compile and submit accounts of the Union and States

2. General provisions of audit

3. Audit of receipts and expenditure

4. Audit of grants or loans

5. Audit of receipts of Union and State

6. Audit of accounts of stores and inventory

7. Audit of government companies and corporations

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### Roles

Role	Description
Appointment power	Power to appoint government company auditor
Supplementary audit	Power to conduct supplementary audit and comment thereupon
Test audit	Conduct test audit

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### Memory Aid — C&AG's Powers: IRQD

Inspect offices
Require documents to be sent
Question and call for information
Dispense with detailed audit

Worked example

### Example 1

Q: What are the powers of C&AG?

C&AG has four main powers: (1) Inspect any office of accounts under Union/State Governments; (2) Require books, accounts, and documents to be sent to other places; (3) Make observations and call for information; (4) Dispense with any part of the detailed audit.

### Example 2

Q: List the duties of C&AG.

Duties include: (1) Compile and submit accounts of Union and States; (2) General audit provisions; (3) Audit of receipts and expenditure; (4) Audit of grants or loans; (5) Audit of Union and State receipts; (6) Audit of stores and inventory accounts; (7) Audit of government companies and corporations.

⚠️ Common exam mistakes

Mixing up C&AG's 'powers' (inspect, require, question, dispense) with 'duties' (compile accounts, audit receipts, audit corporations, etc.).
Forgetting that C&AG can appoint government company auditors — this is a 'role', distinct from a statutory duty.
Omitting 'stores and inventory' from the list of audit duties — a commonly missed item.

Reference:

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Comptroller and Auditor General (C&AG) — Powers, Duties, and Roles

Worked example

⚠️ Common exam mistakes