CAG MCQ Quiz - Objective Question with Answer for CAG - Download Free PDF

The correct answer is Comptroller and Auditor General of India.

Key Points

• The Comptroller and Auditor General (CAG) of India is considered the 'Guardian of the Public Purse' because it audits government expenditure to ensure accountability and transparency.
• The CAG is responsible for auditing the accounts of the Central and State governments and ensuring that public funds are used efficiently.
• It is an independent constitutional authority established under Article 148 of the Indian Constitution.
• The CAG prepares audit reports on the financial transactions of the government, which are then presented in the Parliament or State Legislatures.
• The CAG plays a crucial role in curbing corruption and ensuring fiscal discipline by highlighting irregularities in public spending.

Additional Information

• Constitutional Authority: The CAG is appointed by the President of India and has a tenure of six years or until the age of 65 years, whichever is earlier.
• Audit Scope: The CAG audits accounts of government departments, public sector undertakings (PSUs), and autonomous bodies financed by the government.
• Reports: Audit reports prepared by the CAG are reviewed by the Public Accounts Committee (PAC) or the Committee on Public Undertakings (COPU) in the legislature.
• International Recognition: The CAG is a member of the International Organization of Supreme Audit Institutions (INTOSAI), reflecting its global significance in public sector auditing.
• Historical Significance: The office of the CAG was established in 1858 during British rule and continues to play an essential role in India's democratic framework.

The correct answer is 76.

Key Points

• Article 76 of the Indian Constitution provides for the Attorney General of India.
• The Attorney General is the highest law officer in the country and provides legal advice to the Government of India.
• The Attorney General is appointed by the President of India and holds office during the pleasure of the President.
• The Attorney General can appear in any court of law in India and can also participate in the proceedings of the Parliament.

Additional Information

• Article 79 deals with the constitution of Parliament, while Article 72 deals with the power of the President to grant pardons and reprieves.
• Article 81 deals with the composition of the Lok Sabha, which is the lower house of the Parliament.
• The Attorney General is not a member of the Parliament or the Council of Ministers but can attend their meetings if invited.
• The Attorney General can also be removed from office by the President on the advice of the Prime Minister.

Hence, the correct answer is option 2.

The correct answer is Judge of Supreme Court of India

Key Points

• The CAG receives a salary equal to a judge of the Supreme Court of India. 
• He is equivalent to a secretary-level IAS Officer to the Government of India, in rank. 
• The CAG is appointed for a period of 6 years or till he attains the age of 65 years, whichever is earlier. 
• According to Article 148 of the Constitution of India, he is responsible for the financial audit of the Union as well as State Government Finances. 

The correct answer is  Comptroller and Auditor General of India .

Key Points

• The Comptroller and Auditor General is the sole authority authorized in the Constitution charged with the responsibility of audit of accounts of the Union and of the States.
•  As state by article 150 of the Constitution, the form in which the accounts of the Union and of the states shall be retained is to be authorized by the President on the advice of the Comptroller and Auditor General of India.
• As state by the provisions of section 139 of the Companies Act 2013, the auditor for a government company shall be appointed by the Comptroller & Auditor General of India (C&AG for a financial year within 180 days from the starting point of the financial year.

Additional Information

• The Attorney General for India is the Indian government's chief legal advisor, and is its principal Advocate previous to the Supreme Court of India.
• The Finance Commissions are commissions regularly constituted by the President of India under Article 280 of the Indian Constitution to define the financial relations joining the central government of India and the individual state governments.
• The Minister of Finance is the head of the Ministry of Finance of the central government of india.  

The correct answer is single-member body.Key Points

• According to Article 148 of the Indian Constitution, the Comptroller and Auditor General of India is the country's top auditing body.
• They have the authority to examine every rupee that the Indian government and the state governments receive and spend.
• The CAG is also the statutory auditor of Government-owned corporations.
• It performs extra audits of government-owned businesses or the subsidiaries of existing government-owned businesses in which the government owns at least a 51 per cent equity stake.
• In terms of precedent, the CAG is placed ninth and has the same authority as a sitting Supreme Court of India judge.
• The current CAG of India is Shri K Sanjay Murthy..​

Additional Information

• The President of India appoints India's Comptroller and Auditor-General.
• Through "The Comptroller and Auditor-General Act, 1971," the Indian Parliament sets the CAG's pay and other employment terms.
• His pay is equal to that of an Indian Supreme Court Judge.
• He can be removed from office by the president on the same grounds and in the same manner as a judge of the Supreme Court.
• The CAG resigns from the position when they reach the age of 65 or the end of their six-year term, whichever comes first, or through impeachment processes.​

The correct answer is single-member body.Key Points

• According to Article 148 of the Indian Constitution, the Comptroller and Auditor General of India is the country's top auditing body.
• They have the authority to examine every rupee that the Indian government and the state governments receive and spend.
• The CAG is also the statutory auditor of Government-owned corporations.
• It performs extra audits of government-owned businesses or the subsidiaries of existing government-owned businesses in which the government owns at least a 51 per cent equity stake.
• In terms of precedent, the CAG is placed ninth and has the same authority as a sitting Supreme Court of India judge.
• The current CAG of India is Shri K Sanjay Murthy..​

Additional Information

• The President of India appoints India's Comptroller and Auditor-General.
• Through "The Comptroller and Auditor-General Act, 1971," the Indian Parliament sets the CAG's pay and other employment terms.
• His pay is equal to that of an Indian Supreme Court Judge.
• He can be removed from office by the president on the same grounds and in the same manner as a judge of the Supreme Court.
• The CAG resigns from the position when they reach the age of 65 or the end of their six-year term, whichever comes first, or through impeachment processes.​

The correct answer is The President.

• The President can appoint the Comptroller and Auditor General (CAG) of India.

Key Points

• The CAG of India is the head of the Indian Audit and Accounts department.
• The CAG of India is known as the Watch Dog of Public Purse or the Guardian of Public Purse.
• Article 148 - The CAG of India.
• The CAG of India holds office for a term of 6 years or until 65 years of age whichever is earlier.
• The CAG of India gives his resignation letter to the President.
• The first CAG of India - V. Narahari Rao.
• The current CAG of India - G. C. Murmu

Additional Information

The Prime Minister

• The Prime Minister is the real executive authority and the Head of the Government.
• Article 75 - The Prime Minister is appointed by the President.
• The Prime Minister is the ex-officio Chairman of NITI Aayog, National Integration Council, and Inter-State Council.
• The tenure of the Prime Minister is not fixed and he holds office during the pleasure of the President's 5 years.
• The oath of office to the Prime Minister is administered by the President.
• The first and longest-serving Prime Minister of India - Jawaharlal Nehru.
• The current Prime Minister of India - Narendra Modi.
• The oldest Prime Minister of India - Moraji Desai.
• The youngest Prime Minister of India - Rajiv Gandhi.

The Chief Justice of the Supreme Court

• First Chief Justice of India - Harilal J. Kania.
• The 50^th and Current Chief Justice of India - Dhananjaya Y. Chandrachud
• First woman Judge of India - Fathima Beevi.
• Longest Serving Chief Justice of India - Y. V. Chandrachood.
• Shortest Serving Chief Justice of India - Kamal Narain Singh.
• Supreme Court stands at the apex of the 'Judicial System of India'.
• It is the ultimate interpreter of the Constitution and the laws of the land.
• Supreme Court was inaugurated on 28^th January 1950.
• Article 124 - Establishment and Constitution of the Supreme Court.
• At present, the Supreme Court consists of 34 judges (one Chief Justice of India and 33 judges).
• The senior-most judge of the Supreme Court is appointed by the President as the Chief Justice of India.
• The judges of the Supreme Court are appointed by the President after consultation with the Chief Justice.
• The Oath of affirmation to the judges of the Supreme Court is administered by the President.
• A judge of the Supreme Court holds the office till he attains the age of 65 years.
• A judge of the Supreme Court may resign his office by writing to the President.
• The tenure of the Supreme court has not fixed.
• New Delhi is the permanent seat of the Supreme Court.

The Vice President

• The Vice-President is the Ex-officio Chairman of the Rajya Sabha.
• Article 63 - The Vice-President of India.
• The tenure of the Vice-President of India is 5 years.
• The oath of office to the Vice-President is administered by the President.
• The Vice-President of India gives his resignation letter to the President.
• The current Vice-President of India - Jagdeep Dhankhar.
• The current Chairman of Rajya Sabha - Jagdeep Dhankhar.
• The first Chairman of Rajya Sabha - Dr. S. Radhakrishnan.
• The longest-serving Vice-President of India - Mohammed Hamid Ansari.
• The shortest-serving  Vice-President of India - V. V. Giri.

The correct answer is 6 years.

Key Points

• Constitutional Body: Article 148 provides for an independent office of the CAG.
  • It is the supreme audit institution of India.
• Appointment:
  • Appointed by the President of India by a warrant under his hand and seal.
• Tenure:
  • A period of six years or up to the age of 65 years, whichever is earlier.
• Removal:
  • CAG can be removed by the President on the same grounds and in the same manner as a judge of the Supreme Court.
  • He does not hold his office till the pleasure of the President.
• Hence, option 1 is correct.

​Additional Information

• Profile in Brief:
  • Head of the Indian Audit and Accounts Department - created in 1753.
  • Guardian of the public purse and controls the entire financial system of the country at both the levels–the Centre and the state.
  • One of the bulwarks of the democratic system of government in India.
  • The others being the Supreme Court, the Election Commission, and the Union Public Service Commission.
  • The accountability of the executive (i.e. Council of Ministers) to the Parliament in the sphere of financial administration is secured through audit reports of the CAG.

Important Points

• Girish Chandra Murmu has been appointed the Comptroller and Auditor General of India (CAG).
  • He has replaced Rajiv Mehrishi and will have a tenure up to 20th November 2024.

The correct answer is The Comptroller and Auditor General.Key Points

• Comptroller and Auditor General:-
  • The Administrative Head of the Indian Audit and Accounts Department is The Comptroller and Auditor General (CAG).
  • The CAG is a constitutional authority that is responsible for auditing all receipts and expenditures of the Government of India and the state governments.
  • This includes auditing the accounts of various ministries, departments, and public sector undertakings.
  • The CAG is appointed by the President of India for a term of six years.
  • He/she can be removed only through a process of impeachment by the Parliament.
  • The CAG is assisted by a team of officers who are responsible for carrying out the audit work.
  • This team includes Accountant Generals, Principal Accountant Generals, and Director Generals.

Additional Information

• Accountant General (AG):-
  • It is the head of the state audit offices.
  • There are 28 AG offices in the country, one for each state and union territory.
  • The AG is responsible for conducting audits of the state governments' accounts and reporting the findings to the CAG.
• Principal Accountant General (PAG):-
  • It is the head of the audit offices for specific sectors such as defence, railways, and posts and telecommunications.
  • The PAGs report to the CAG through the AGs.
• Director General (DG):-
  • It​ is the head of the audit offices for specific functions such as commercial audits, performance audits, and IT audits.
  • The DGs report to the CAG directly.

The correct answer is the Comptroller and Auditor-General of India.

Key Points

Comptroller and Auditor General:

• CAG is an independent authority under the Constitution of India.
• He is the head of the Indian Audit & Account Department and the chief Guardian of the Public purse.
• It is the institution through which the accountability of the government and other public authorities (all those who spend public funds) to Parliament and the State Legislatures and through them to the people is ensured.
• The Office of the Comptroller and Auditor General of India was created by the Constitution.

It is the  Public Accounts Committee that examines the annual audit reports of the Comptroller and Auditor General of India (CAG), which are laid before the Parliament by the President.

• The CAG has to submit three audit reports to the President of India, which are:

1. Audit report on appropriation accounts,
2. Audit report on financial accounts, and
3. Audit report on public undertakings.

Additional Information

Finance Commission:

• The Finance Commission in India is constituted by the President of India under Article 280 of the Indian Constitution. 
• The Finance Commission is a constitutional body that plays a crucial role in the fiscal federalism of India.
• Its primary function is to make recommendations regarding the distribution of financial resources between the central government and the state governments.
• The Finance Commission consists of a chairman and four other members who are appointed by the President.
• The members are typically experts in the fields of economics, finance, or public administration.
• The Commission is tasked with studying various aspects of fiscal matters and making recommendations on matters such as the sharing of taxes, grants-in-aid to states, and other financial arrangements.
• Neither the Prime Minister, Finance Minister, nor the Chief Economic Advisor directly constitute the Finance Commission under Article 280.
• However, the government, including the Prime Minister and the finance minister, has an important role in considering and implementing the recommendations made by the Finance Commission.

Attorney-General for India:

• Article 76 talks about the office of the Attorney General of India.
• The Attorney General of India is part of the Union Executive of India. The Attorney General is the highest law officer in India.
• The Attorney General is the chief legal advisor to the government of India.
• The Attorney General is not considered a government servant. 
• The remuneration of the Attorney General is determined by the President.
• Appointment: Appointed by the President on the advice of the government. 
• The tenure of the Attorney General is not fixed by the Constitution.
• The Attorney General holds office at the pleasure of the government. She/He can be removed by the President at any time.

Election Commission:

• The Election Commission is a permanent and independent body established by the Constitution of India directly to ensure free and fair elections in the country.
• Article 324 of the Constitution provides that the power of superintendence, direction, and control of elections to parliament, state legislatures, the office of the president of India, and the office of the vice-president of India shall be vested in the election commission.
• The Election Commission is functioning as a multi-member body consisting of three election commissioners.
• The chief election commissioner and the two other election commissioners have equal powers and receive equal salaries, allowances, and other perquisites, which are like those of a judge of the Supreme Court. 
• In case of a difference of opinion amongst the Chief Election Commissioner and/or two other election commissioners, the matter is decided by the Commission by the majority. 
• They hold office for a term of six years or until they attain the age of 65 years, whichever is earlier.
• They can resign at any time or can also be removed before the expiry of their term.

The correct answer is Britain.

Key Points

• Features taken from Britain are the Parliamentary system, the office of CAG, the Rule of Law, and Single Citizenship.
• About CAG:
  • The Constitution of India provides for an independent office of the Comptroller and Auditor General of India (CAG) in chapter V under Part V.
  • The CAG is mentioned in the Constitution of India under Article 148 -151.
  • He is the head of the Indian Audit and Accounts Department.
  • He is the guardian of the public purse and controls the entire financial system of the country at both levels at the center and at the state.
  • His duty is to uphold the Constitution of India and the laws of Parliament in the field of financial administration.
  • Appointment and Term to Constitutionals Posts:
    • The CAG is appointed by the President of India by a warrant under his hand and seal.
    • He holds office for a period of six years or up to the age of 65 years, whichever is earlier.

The Correct Answer is President of India after an address in both Houses of Parliament.

• Article 148 broadly deals with the CAG appointment, oath, and conditions of service.
• Article 148 of the constitution states that there shall be a CAG of India who would be appointed by the President.
• He can be removed from office in a manner and on grounds like Judge of a Supreme Court.
• So for the removal of the CAG, the approval of both the house of the parliament is required.

Additional Information

Role of CAG

• It upholds the constitution of India and the laws of the parliament in the field of financial administration.
• He advises the President with regard to prescription of the form in which the accounts of the Centre and States shall be kept.
• He submits his audit reports relating to the accounts of the Centre to the President, who shall, in turn, place them before both the houses of Parliament.
• He submits his audit reports relating to the accounts of a State to the Governor, who shall, in turn, place them before the state legislature.
• CAG also acts as a guide, friend, and philosopher of the Public Accounts Committee of the Parliament.

The correct answer is V Narahari Rao.

Key Points

• V. Narahari is the first CAG of India.
  • V. Narahari Rao was an Indian civil servant who served the Indian Audit and Accounts Service in 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.

Additional Information

• Present CAG is Shri K Sanjay Murthy.

The correct answer is Public Accounts Committee.

Key Points

Comptroller and Auditor General:

• CAG is an independent authority under the Constitution of India.
• He is the head of the Indian Audit & account department and the chief Guardian of the Public purse.
• It is the institution through which the accountability of the government and other public authorities (all those who spend public funds) to Parliament and the State Legislatures and through them to the people is ensured.
• The Office of the Comptroller and Auditor General of India was created by the Constitution.

It is the  Public Accounts Committee which examines the annual audit reports of the Comptroller and Auditor General of India (CAG), which are laid before the Parliament by the President. Hence Option 1 is correct.

• The CAG has to submit three audit reports to the President of India, which are:

1. audit report on appropriation accounts,
2. audit report on finance accounts, and
3. audit report on public undertakings.

Public Accounts Committee:

• Public Accounts Committee was founded in 1921 under the provisions of the Government of India Act of 1919. Hence, statement 1 is correct.
• Currently, it has 22 members, out of which 15 are from Lok Sabha and the other 7 members are from Rajya Sabha.
• The Chairman of the committee until 1966-67 belonged to the ruling party. However, a convention has developed since 1967 whereby the Chairman of the committee is elected from the opposition. 
• The tenure of its chairman and members is one year. 

The correct answer is Governor of the state.

Key Points

• Powers of the Comptroller and Auditor General of India:
  • Article 148: of the Constitution of India establishes the authority of this office. 
  • Article 149: Duties and Powers of the Comptroller and Auditor General.
  • Article 150: Form of Accounts of the Union of India and the States.
  • Article 151: To report to the President or to the Governors of the States on the accounts of the Union or State.

• The Comptroller and Auditor General (CAG) of India is K. Sanjay Murthy. He assumed office on November 21, 2024, succeeding Girish Chandra Murmu.
• Prior to his appointment as CAG, K. Sanjay Murthy served as the Secretary of the Department of Higher Education. 

Additional Information

• Comptroller and Auditor General of India : 
  • The Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India (CAG).
  • He is the head of the Indian Audit and Accounts Department.
  • He is the guardian of the public purse and controls the entire financial system of the country at both the levels–the Centre and the state.
  • His duty is to uphold the Constitution of India and the laws of Parliament in the field of financial administration.
  • This is the reason why Dr B.R. Ambedkar said that the CAG shall be the most important Officer under the Constitution of India.
  • He is one of the bulwarks of the democratic system of government in India; the others being the Supreme Court, the Election Commission and the Union Public Service Commission.