"The Comptroller and Auditor-General of India is a friend, philosopher and guide of Public Accounts Committee." — Discuss.
In short
The CAG is rightly called the friend, philosopher and guide of the Public Accounts Committee because its audit reports under Articles 148 to 151 form the basis of the PAC's scrutiny, and it explains irregularities and tracks follow-up. Weak government responses to audit findings, however, can dilute this partnership.
Model answer
Ghissu Editorial · Verified 4 Oct 2026 · 255 words
Constitutional Independence
The CAG enjoys security of tenure and independence akin to a Supreme Court judge, auditing all government accounts, including the Consolidated Fund and Public Account, as demonstrated by the Andhra Pradesh321 CAG 2025 Audit exposing ₹1,806 crore revenue impact and major GST compliance gaps.
Statutory Powers and Challenges
Empowered by the 1971 Audit Act, the CAG inspects transactions and calls for documents but faces resource constraints and audit delays, evident in the Andhra Pradesh CFMS Audit revealing ₹968 crore excess payments and 48% public account share.
Advisor and Facilitator
The CAG provides detailed audit reports that guide PAC’s examination of government expenditure, helping translate audit findings into parliamentary action, as seen in PAC’s scrutiny of welfare and education schemes highlighted in the Andhra Pradesh CAG 2025 Audit.
Enhancing Accountability
The CAG-PAC nexus is central to democratic checks and balances, driving reforms such as better accounting standards and tighter expenditure controls.
Strengthening Effectiveness
Augmenting CAG’s manpower and technology, institutionalising mandatory government responses, and granting statutory recognition to audit staff will bolster audit independence and impact.
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Question from the official APPSC Group-I Mains 2008 paper. Answer written by Ghissu's engine and checked against our editorial standards. Found an error? Tell us and we correct it within 48 hours.