The Comptroller and Auditor General of India is the supreme audit institution of India,established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the State Governments,including those of autonomous bodies and corporations substantially financed by the government. The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the government has an equity share of at least 51 percent or subsidiary companies of existing government companies. The CAG is also the statutory auditor of the Lokpal.
Indian Audit and Accounts Service (IA&AS) is a group 'A' central civil service under the Comptroller and Auditor General of India,the supreme audit institution of India. Its central civil servants serve in an audit managerial capacity in the Indian Audit and Accounts Department (IA&AD),and are responsible for auditing the accounts of the Union government and state governments,as well as their public commercial enterprises and non-commercial autonomous bodies. The service's role is analogous to the US Government Accountability Office and the UK National Audit Office.
International Standards on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and Assurance Standards Board (IAASB). According to Olung M,ISA guides the auditor to add value to the assignment hence building confidence of investors.
Sir John Bryant Bourn was a British auditor who was the Comptroller and Auditor General and therefore a head of the National Audit Office.
Vinod Rai is a former IAS officer who served as the 11th Comptroller and Auditor General of India. He assumed office on 7 January 2008 till 22 May 2013. He is the current chairman of UN Panel of External Auditors and Honorary Advisor to the Indian Railways and a member of the Railway Kaya Kalp Council.
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country,the members of INTOSAI may be variously titled the Chief Financial Controller,the Office of the Comptroller General,the Office of the Auditor General,the Court of Accounts,or the Board of Audit.
EUROSAI - European Organization of Supreme Audit Institutions - is one of the seven regional working groups of the International Organization of Supreme Audit Institutions (INTOSAI).EUROSAI comprises 50 members:Supreme Audit Institutions of 49 countries and the European Court of Auditors.
A supreme audit institution is an independent national-level institution which conducts audits of government activities. Most supreme audit institutions are established in their country's constitution,and their mandate is further refined in national legislation. Supreme audit institutions play an important role in providing oversight and accountability in a country by monitoring the use of public funds and reviewing the quality and accuracy of government financial reporting. They also contribute to anti-corruption efforts. Depending on the country,a supreme audit institution may be called a court of audit,auditor-general or the board of audit. Nearly every supreme audit institution in the world is a member of the International Organization of Supreme Audit Institutions,which works to establish and disseminate international standards and good practices.
The Public Accounts Committee (PAC) is a committee of selected members of parliament,constituted by the Parliament of India,for the purpose of auditing the revenue and the expenditure of the Government of India. They check that parliament exercises over the executive stems from the basic principle that parliament embodies the will of the people. This committee along with the Estimates committee (EC) and Committee on Public Undertakings (COPU) are the three financial standing committees of the Parliament of India.
The Office of the Comptroller and Auditor General of Bangladesh (C&AG) is the Supreme Audit Institution (SAI) of the country. Like the SAIs in many other countries across the world the institution is established by the Constitution of Bangladesh. This institute is responsible for maintaining accounts of the republic and audits all receipts and expenditure of the Government of Bangladesh,including those of bodies and authorities substantially financed by the government. The reports of the CAG are discussed by the Public Accounts Committee,which is a standing committee in the Parliament of Bangladesh.
Pradeep Kumar is a former Indian Administrative Service (IAS) officer,1972 batch,of the Haryana cadre,who served as Defense Secretary,in the Ministry of Defence,Government of India,for a term of two years,from August 2009 to July 2011. He succeeded Vijay Singh,IAS,1970 batch,who,on superannuation,was appointed as member of the UPSC. In July 2011,on superannuation,he was appointed as chief vigilance commissioner of India.
C. G. Somiah served as the eighth Comptroller and Auditor General of India who was known for his honesty and for his impeccable career record. He wrote a best-seller autobiography 'The honest always stand alone'. He had a long career as an IAS officer first in the state of Orissa and next in five central ministries of India.
Vijayendra Nath Kaul was the tenth Comptroller and Auditor General of India (CAG) from 2002 to 2008. He was awarded the Padma Bhushan in 2014.
Rajiv Mehrishi was born on 8 August 1955 in Rajasthan. He was the 13th Comptroller and Auditor General of India (C&AG) and Vice Chairman of the United Nations Panel of External Auditors. He is a retired Indian Administrative Service (IAS) officer of the 1978 batch belonging to the Rajasthan cadre.
Girish Chandra Murmu is the 14th Comptroller and Auditor General of India and the external auditor of the Inter-Parliamentary Union. He is also the chairman of the United Nations Panel of External Auditors and the Asian Organization of Supreme Audit Institutions. He is currently the external auditor of the WHO (2020-2023),succeeding the Auditor General of the Philippines. He was the Inaugural Lieutenant Governor of the Union Territory of Jammu and Kashmir till 6 August 2020. He is a retired 1985 batch IAS officer of Gujarat cadre and was principal secretary to Narendra Modi during his tenure as the Chief Minister of Gujarat.
V. Narahari Rao was an Indian civil servant who served the Indian Audit and Accounts Service in the post-independence India. He served as the first Comptroller and Auditor General of India from 1948 to 1954. The Government of India awarded him the third highest civilian honour of the Padma Bhushan,in 1954,for his contributions to civil service.
Richard Quartei Quartey is a Ghanaian accountant who served as the Auditor-General of Ghana from 2009 to 2016 and vice-chair of the UN's Independent Audit Advisory Committee in 2020.
Mohammad Muslim Chowdhury is the Comptroller and Auditor General of Bangladesh.
Syed Yusuf Hossain is a former government official who held various positions in the government of Bangladesh. He is the former Comptroller and Auditor General. He is the former Defense Secretary of Bangladesh. He is a former chairman of Bangladesh Energy Regulatory Commission.
Masud Ahmed is a retired bureaucrat and former Comptroller and Auditor General of Bangladesh. He is an author and novelist.
