The Comptroller and Auditor General of India functions as an instrument of effective auditorship and proper working of the CAG can ensure good governance. In this context, examine how independent and efficient working of the CAG can ensure good governance?

The Comptroller and Auditor General of India is one of the bulwarks of Indian Constitution. As the highest auditing authority, CAG audits the Consolidated Fund of India, and each state, and the Public Account and Contingency fund. Thus, it examines the appropriation and financing of state's purses, and also the accounts of government departments, certain PSUs and other bodies, upon President/Governor's request.

The independent and efficient working of CAG help in ensuring good governance as :-

Efficient guide for Public Accounts Committee -

Gives the right questions to the executive .

Questioning the prudence, rationale of expenditures, thus preventing government from acting fiscally extravagant .

Ensuring accountability : CAG's role in exposing scams (e.g 2G spectrum case), has made officials act more rationally .

Protecting tax-payer's money, so eventually, more people willingly pay taxes .

However, there exist issues, such as presentation of redacted reports to CAG (e.g Rafale case), issues of missing files, expenditures under "OTHER" category, CAG's constant monitoring leading to non-risk taking behaviour in PSU heads that should be looked into, to ensure that CAG continues to function effectively.

— GAURAV OJHA · AIR 204