The Office of the Comptroller and Auditor General (CAG) of India is a Supreme Audit Institution (SAI) responsible for auditing the accounts of the Indian government and various public sector undertakings. The Comptroller and Auditor General (CAG) of India is the apex audit body in the country.

Key responsibilities:

• Auditing the accounts of the government: CAG audits the accounts of all ministries and departments of the Indian government, including state governments and Union Territories.
• Auditing the accounts of public sector undertakings: CAG audits the accounts of various public sector undertakings, including companies, banks, and insurance companies.
• Reporting to parliament: CAG submits its reports to the Indian Parliament, which include audit reports, accounts, and other related documents.
• Providing audit opinions: CAG issues audit opinions on the accounts of the government and public sector undertakings.
• Maintaining audit standards: CAG sets and maintains audit standards in India.
• Providing training to auditors: CAG provides training to auditors and other professionals involved in the audit function.

Organization:

The CAG is a constitutional body established under Article 148 of the Indian Constitution. It is headed by the Comptroller and Auditor General of India, who is appointed by the President of India. The CAG has a Central Office in Delhi and regional offices in each of the four quadrants of the country.

Key functions:

• Accounting: CAG maintains the accounts of the government and public sector undertakings.
• Auditing: CAG conducts audits of the accounts of the government and public sector undertakings.
• Reporting: CAG submits reports to parliament on its audits.
• Accountability: CAG plays a key role in ensuring government accountability by ensuring that the accounts are accurate and complete.
• Governance: CAG provides audit opinions and reports on governance issues to parliament.

Overall, the CAG is an important institution in India that plays a vital role in ensuring government accountability and transparency.