1.

It is the audit of propreity that distinguishes the audit of the Comptroller and Auditors
General of India (CAG) from the audit made by any professional auditor. Examine.

A) Comptroller and Auditors General of India (C&AG) is the constitutional body which seeks to
audit the executives and various other bodies which involves the amount of public exchequer.
While the professional auditor are more concern with the private organisation and thus has
limited implication than C&AG.

C&AG is essential to ensure the good governance as it enhance the trust and credibility of the
democracy. Onus is on them to act in a public interest by checking upon any maladies,
inefficiencies in matter of public finances. In order to maintain the integrity of the nation,
maintaining law and order, maximum happiness to maximum number with technological
advancement, regional and social development, which can only happen when the resources are
being expended in optimal way. Thus C&AG has been endowed with that big moral
responsibility which is beyond any other conception. While professional auditor has no such
broader scope like C&AG and it will only seek the profitability and efficiency aspects only.
While C&AG would also look into values and efficiency aspects and tries to reconcile both, this
is very pertinent in the developing state where there is so much of inequality, poverty and
illiteracy.

Thus C&AG has been rightly stated one of the bulwark of sustaining this democratic institution.