Question

Which of the following statements are correct about the Audit Board under the CAG?

i. The Audit Board was established in 1968 based on the recommendation of the Administrative Reforms Committee.
ii. The Audit Board consists of a chairman and two members appointed by the CAG.
iii. The Audit Board audits all government and semi-government institutions without requiring technical expertise.
iv. The Audit Board is responsible for appointing persons with technical knowledge in fields like engineering and chemicals for audits.

• A. Only (i, ii, and iii)
• B. Only (i, ii, and iv)
• C. Only (ii, iii, and iv)
• D. Only (i, iii, and iv)

Answer 1

Answer:

B. Only (i, ii, and iv)

Audit Board under the Comptroller and Auditor General of India (CAG)

• Establishment: The Audit Board was constituted in 1968. This was based on the recommendation of the Administrative Reforms Committee (ARC). The ARC, established in 1966, aimed to modernize the Indian administrative system.
• Composition: The Audit Board is chaired by the CAG. It comprises two other members, who are appointed by the CAG.
• Role and Expertise:
  • The Audit Board is designed to assist the CAG in conducting specialized audits.
  • It handles audits requiring technical expertise in areas such as engineering, chemicals, and other specialized fields.
  • The Audit Board appoints persons with technical knowledge from relevant fields to conduct these specialized audits. This ensures that audits of complex government projects and institutions are thorough and accurate.
  • Therefore, statement (iii) is incorrect because the Audit Board *does* require technical expertise and specifically seeks it for its audits.
• Significance for Competitive Exams:
  • Understanding the role and composition of bodies like the Audit Board is crucial for exams covering Indian Polity and Governance.
  • Key points to remember include the year of establishment, the recommending body (ARC), the appointing authority (CAG), and the specific function of handling technical audits.
  • This highlights the CAG's mandate to ensure accountability and efficiency in government spending, even in technically complex areas.