CAG Full Form

What is the full form of CAG?

The full form of CAG is Comptroller and Auditor General of India. It is an authority established under Article 148 of the Indian Constitution and its primary function is to inspect all the government-funded expenditures of the central government, state government and organizations. Its headquarters are located in New Delhi, India.

In the Indian order of priorities, CAG is ranked ninth and has the same position as an Indian Supreme Court judge. CAG is the head of the Department of Indian Audits & Accounts. It is one of India’s most crucial financial fraud investigators, including the coal mine allocation fraud & the 2G spectrum allocation fraud. On the recommendation of the Prime Minister, the President of India nominates CAG.

CAG Powers

Following the Companies Act, 1956, the CAG is allowed to:

  • Appointing and reappointing the auditor of a government firm
  • Directing the inspection of a government company’s accounts
  • Provide auditors with guidance on all audit relevant matters.
  • Perform a test inspection of the accounts
  • Supplement to the statutory auditors’ audit report.

CAG’s tasks

Following are a few of the leading roles of CAG as defined by Parliament & the Constitution:

  • Audit of expenditure accounts from the Indian Consolidated Fund and the Consolidated Fund of each State and Union Territory
  • Audit of accounts relating to contingency fund spending and the public account of India and every state.
  • Audit of the revenue and payments of federal or state taxes funded by government organizations and companies.
  • To send to the state accounts audit report to the Governor
  • To send the center accounts audit report to the President
  • To audit the balance sheets, trade, production and profits and losses, or any other account of any central or state government department.


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  1. Great Platform for UPSC Preparation Very-Very Thanks Byju’s