The correct option is C Public Accounts Committee
The Public Accounts Committee acts as 'watch-dog' on departmental expenditure and irregularities. The Public Accounts Committee is constituted by the Parliament of India, for the auditing of the revenue and the expenditure of the Government of India. Public Accounts Committee is formed every year with a strength of not more than 22 members of which 15 are from Lok Sabha, the lower house of the Parliament, and 7 from Rajya Sabha, the upper house of the Parliament.