Q. Which of the following differences between Indian and British Comptroller and Auditor General is/are correct?
- Unlike Indian CAG, UK CAG performs the role of both Auditor General and Comptroller.
- Like Indian CAG, UK CAG is a Member of the Upper House of the Parliament.
- Like Indian CAG, UK CAG audits accounts ex post facto.
Choose the correct answer using the codes given below:
Answer:
Only 1
Notes: In India, the Comptroller and Auditor General (CAG) functions solely as an Auditor General, auditing government operations without control over fund issuance from the Consolidated Fund. Unlike the UK, where the CAG serves as both Auditor General and Comptroller, the Indian CAG is not a member of Parliament, while the UK CAG is a member of the House of Commons. Additionally, the Indian CAG conducts ex post facto audits, whereas in the UK, funds require CAG approval before being drawn from the public exchequer.