Public Accounting and Auditing—office of The Comptroller & Auditor General of India
Keeping in view that in an independent India, the state had to perform various welfare functions and take the country forward towards industrial development and economic prosperity where the executive would be required to expend enormous funds, the constitution makers did a woman service to their countrymen by providing an institution of the Comptroller and Auditor General of India. They accorded him a place of prominence and honour in the scheme of government and made him an independent organ of the state not subject to the control of other organs of the state viz. the executive, the legislature and the judiciary. Modern Audit is an evolving discipline. From traditional forms of appropriation audit and regularity audit which continue to have their relevance, it has flowered into prosperity audit, efficiency-cum-performance audit or value of money audit as they are important from the viewpoint of ensuring accountability. Public audit by the C & AG not only facilitates well informed and effective legislative scrutiny and control but also provides aid to administration and management for better performance. The present study, the Comptroller and Auditor General of India?Constitutional Custodian of Public Interest delves deep fathom the problem with special reference to the powers and functions of this august institution in other advanced countries, viz. U.K., U.S.A., Japan and Canada etc. and finds that his counterparts not only have coercive powers to punish the defaulters of financial discipline but also play an important role in planning and implementing the state policy and programmes of public welfare. Thus we are also required to strengthen this institution to safeguard our infant democracy and accelerate development programmes by avoiding wasteful expenditure and preventing the lethargy and apathy of various high-ups in public administration towards public welfare.
K.K. Bhardwaj (b. 1933) obtained two post-graduate degrees in History and Political Science from Panjab University with distinction. He did his LLB from University of Delhi. With the dawn of independence he had grasped an active interest in national and international politics and he has written various books on history and political science. Prominent among them are The Working of Parliamentary Democracy in Ceylon, Japanese Political System, Gandhian Thought, Great Mughals, Pakistan’s March to Democrary and Liberalism and Towards a Bi-polar Polity and Elections 1999. Namibia: Struggle for Independence, Combating Communalism in India, Hemu-Napolean of medieval India etc. His latest book on India’s Freedom Movement has been serialized in the monthly popular magazine Competition Success Review. His articles on Africa have also been published in the national quarterlies, namely India Quarterly and Africa Quarterly.
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