Comptroller and Auditor General Practice Questions
20 free Comptroller and Auditor General practice questions for the Indian Polity. Tap an option to answer — you get instant feedback, the correct answer, and a detailed explanation for every question.
Which Article of the Indian Constitution provides for the independent office of the Comptroller and Auditor General (CAG) of India?
- A Article 142
- B Article 148
- C Article 153
- D Article 280
Correct answer: Article 148
Article 148 of the Constitution provides for an independent office of the CAG. It is the foundation for the CAG's appointment, oath, and conditions of service.
Who is responsible for the appointment of the Comptroller and Auditor General of India?
- A The Prime Minister
- B The Public Accounts Committee
- C The President of India
- D The Chief Justice of India
Correct answer: The President of India
The CAG is appointed by the President of India by warrant under his hand and seal. This ensures the office maintains a constitutional status independent of the executive's direct control.
What is the prescribed tenure for the office of the Comptroller and Auditor General of India?
- A 5 years or 62 years of age, whichever is earlier
- B 5 years or 65 years of age, whichever is earlier
- C 6 years or 62 years of age, whichever is earlier
- D 6 years or 65 years of age, whichever is earlier
Correct answer: 6 years or 65 years of age, whichever is earlier
The CAG holds office for a period of six years or until they attain the age of 65 years, whichever is earlier. They can also resign at any time by addressing a letter to the President.
The CAG of India can be removed from office only in the same manner and on the same grounds as:
- A The Attorney General of India
- B A Judge of the Supreme Court
- C The Chief Minister of a State
- D The Chairman of UPSC
Correct answer: A Judge of the Supreme Court
To ensure independence, the CAG can be removed by the President only on the basis of a resolution passed by both Houses of Parliament with a special majority, similar to a Supreme Court Judge. The grounds for removal are proved misbehavior or incapacity.
Which of the following describes the eligibility of the CAG for further office after retirement?
- A Eligible for any government office after a gap of 2 years
- B Eligible only for the post of Governor
- C Not eligible for any further office under the Government of India or any State
- D Eligible for appointment in the Rajya Sabha
Correct answer: Not eligible for any further office under the Government of India or any State
Article 148(4) specifies that the CAG shall not be eligible for further office either under the Government of India or under the Government of any State after they have ceased to hold office. This provision ensures the impartial nature of the audit during the tenure.
The administrative expenses of the office of the CAG are:
- A Voted upon annually in the Lok Sabha
- B Charged upon the Consolidated Fund of India
- C Funded by the Contingency Fund of India
- D Determined by the Finance Commission
Correct answer: Charged upon the Consolidated Fund of India
The administrative expenses of the CAG's office, including salaries and pensions, are charged upon the Consolidated Fund of India. This means they are not subject to the annual vote of Parliament, protecting the office from political interference.
The CAG submits three audit reports to the President. Which of the following is NOT one of them?
- A Audit report on appropriation accounts
- B Audit report on finance accounts
- C Audit report on public undertakings
- D Audit report on revenue deficit
Correct answer: Audit report on revenue deficit
The CAG submits reports on appropriation accounts, finance accounts, and public undertakings. These reports are then laid before both Houses of Parliament.
Who acts as the 'Guide, Philosopher, and Friend' of the Public Accounts Committee (PAC) of the Parliament?
- A The Speaker of Lok Sabha
- B The Finance Minister
- C The Comptroller and Auditor General
- D The Attorney General
Correct answer: The Comptroller and Auditor General
The CAG assists the Public Accounts Committee in the examination of the audit reports. The CAG attends the meetings of the committee and helps explain technical complexities in the accounts.
The CAG audits the accounts of which of the following?
- A Only the Central Government
- B Only the State Governments
- C Both the Central and State Governments
- D Only Public Sector Undertakings
Correct answer: Both the Central and State Governments
The CAG is the head of the Indian Audit and Accounts Department and audits the accounts of both the Central Government and the State Governments. This maintains the uniform standard of audit across the federation.
In which year was the CAG relieved of the responsibility of 'compilation of accounts' for the Central Government?
- A 1950
- B 1971
- C 1976
- D 1991
Correct answer: 1976
In 1976, accounting was separated from auditing in the Central Government. The CAG was relieved of accounting duties (compilation) for the Centre but continues to compile accounts for most State Governments.
The 'appropriation accounts' audited by the CAG represent:
- A The total revenue collected by the government
- B The actual expenditure compared with the expenditure sanctioned by Parliament
- C The private accounts of the Council of Ministers
- D The projected budget for the next fiscal year
Correct answer: The actual expenditure compared with the expenditure sanctioned by Parliament
Appropriation accounts compare the actual expenditure incurred by the government with the expenditure authorized by the Parliament through the Appropriation Act. This ensures that money spent was legally available for the intended purpose.
Under which Article does the CAG audit sittings of the State Governments and submit reports to the Governor?
- A Article 149
- B Article 151
- C Article 266
- D Article 280
Correct answer: Article 151
Article 151(2) states that the reports of the CAG relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the State Legislature.
The CAG of India does not have the power to audit the accounts of which of the following?
- A Contingency Fund of India
- B Public Account of India
- C Private Limited Companies with zero government stake
- D Local bodies when requested by the President
Correct answer: Private Limited Companies with zero government stake
The CAG's jurisdiction covers the accounts of the Union and States, and certain bodies defined by law. Private companies without government investment or specific legislative mandate are outside the CAG's audit purview.
How does the role of the Indian CAG differ from the CAG of Britain?
- A The Indian CAG is only an Auditor, not a Comptroller
- B The Indian CAG is also a member of the Lok Sabha
- C The Indian CAG is appointed by the Judiciary
- D The British CAG has no power to audit public money
Correct answer: The Indian CAG is only an Auditor, not a Comptroller
In Britain, the CAG's approval is needed to withdraw money from the treasury (Comptroller function). In India, the CAG has no control over the withdrawal of money; the audit starts only after the expenditure has taken place.
Which of the following is a 'Secret Service Expenditure' limitation on the CAG?
- A The CAG cannot audit secret services at all
- B The CAG can only accept a certificate from the competent administrative authority
- C The CAG must publish all secret expenditures in newspapers
- D The CAG needs a Supreme Court warrant to audit secret services
Correct answer: The CAG can only accept a certificate from the competent administrative authority
In the case of secret service expenditure, the CAG cannot call for particulars of the expenditure but must accept a certificate from the administrative authority that the expenditure has been incurred under its authorization.
Who was the first Comptroller and Auditor General of India?
- A A.K. Chanda
- B V. Narahari Rao
- C S. Ranganathan
- D A.K. Roy
Correct answer: V. Narahari Rao
V. Narahari Rao served as the first CAG of independent India from 1948 to 1954. He played a crucial role in establishing the audit traditions of the republic.
What is the primary objective of the 'Propriety Audit' conducted by the CAG?
- A To check if the expenditure is legal
- B To check if the expenditure follows the rules
- C To check if the expenditure is wise, faithful, and economical
- D To check if the expenditure was authorized by the President
Correct answer: To check if the expenditure is wise, faithful, and economical
Beyond legal and regularity audits, the CAG can perform a propriety audit to look into the 'wisdom, faithfulness, and economy' of government expenditure and comment on wastefulness or extravagance.
The CAG is a member of which international audit body?
- A International Court of Justice
- B UN Board of Auditors
- C World Economic Forum
- D International Monetary Fund
Correct answer: UN Board of Auditors
The CAG of India is often elected to the United Nations Board of Auditors and the Panel of External Auditors of the United Nations, reflecting the global prestige of the Indian audit system.
Which Act defines the conditions of service and powers of the CAG?
- A CAG (Duties, Powers and Conditions of Service) Act, 1971
- B The Audit Act of 1950
- C The Financial Accountability Act, 1992
- D The Representation of People Act, 1951
Correct answer: CAG (Duties, Powers and Conditions of Service) Act, 1971
Article 149 authorized Parliament to prescribe the duties and powers of the CAG. Parliament enacted the CAG (Duties, Powers and Conditions of Service) Act in 1971, which was later amended in 1976.
Who described the CAG as the most important officer under the Constitution of India?
- A Jawaharlal Nehru
- B Dr. B.R. Ambedkar
- C Sardar Vallabhbhai Patel
- D Rajendra Prasad
Correct answer: Dr. B.R. Ambedkar
Dr. B.R. Ambedkar stated in the Constituent Assembly that the CAG is probably the most important officer in the Constitution of India, as he is the guardian of the public purse.