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The Comptroller and Auditor General (C&AG) of India, a constitutional authority,
heads the Supreme Audit Institution of India. He derives his duties and powers from
Articles 148 - 151 of the Constitution of India and the CAG's (DPC) Act, 1971, enacted
by the Parliament under the provisions of the Constitution.
The statutory responsibility of the C&AG includes the audit of:
Union and State Government accounts, both receipts and expenditure
Bodies and authorities funded and/or established by the Union/State Governments
Government Companies and Corporations.
The C&AG discharges his duties and responsibilities through the Indian Audit
and Accounts Department. The types of Audit undertaken by the C&AG include:
Performance Audits
Regularity (Financial) Certification Audits
Regularity (Compliance) or Transactions Audit
Information Technology (IT) Audit
Environment Audit
The Audit Reports approved by the C&AG are presented to the Parliament/State
Legislatures
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The C&AG of India has been playing an active role in various organisations like
INTOSAI and ASOSAI.
Currently he functions as :
The Secretary General of ASOSAI
A member of the Governing Board of INTOSAI as well as various Committees & Working
Groups of INTOSAI
The Chairman of the INTOSAI Standing Committee on IT Audit
External Auditor of various UN agencies.
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Audit is a knowledge and skill based profession and to maintain their professionalism,
Government auditors need to upgrade their knowledge and skills on a continuous basis.
In pursuit of this goal of enhancing the skills of its professional staff as well
as encouraging continued professional development, training of officers and staff
has remained an integral part of the activities of the Indian Audit and Accounts
Department.
The Indian SAI (the IA&AD) has a vast network of training facilities spread
all over the country. As an organisation consisting of 136 field offices with 91
branch offices and 465 resident audit offices across the country and abroad and
over fifty two thousand personnel, its training needs are met by the International
Centre for Information Systems & Audit (iCISA), Noida, the National Academy
of Audit and Accounts, Shimla, nine Regional Training Institutes and three Regional
Training Centres across the country. Inaddition, all field offices have in-house
training facilities. A number of training programmes are organised at the national
level to meet the training needs of various offices
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The SAI India started conducting International Training Programmes from the year
1979. These programmes started as it was felt that India, though not a rich country,
possesses skills of manpower and technology more appropriate to the geographical
and ecological conditions and the stage of technological development of several
developing countries, and thus could provide technical assistance in the form of
training. In the earlier years, these programmes were organised at various places
as there was no designated institute for conducting these programmes. Sometimes,
these were arranged in a hotel, at other times premises of some public sector organisation
were hired to conduct these programmes. Around 1994, the SAI India hired private
accommodation for conducting these programmes, which subsequently shifted to another
building in 1999. Though there were many constraints in organising these programmes,
the contents and quality of these programmes improved over time as we understood
the expectations of participants from various countries and attempted suitable changes
towards meeting these expectations.
These programmes have, over the years, become very popular, as is evident from the
number of nominations being received for each programme, which are far in excess
of the number on offer. Whereas in the earlier years up to 20 participants were
accommodated in a programme, now, despite having over 40 participants in a programme,
all requests cannot be accommodated
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The broad objectives of these programmes are as follows:
To promote bilateral co-operation between the Government of India, which funds these
training programmes, and other Government
To provide a platform at the international level for various SAIs to come together
and share their ideas and experiences in various fields of audit
To provide an opportunity to participants from different SAIs to get an exposure
to contemporary best practices in audit and focus on emerging audit concerns.
Since 1979, eighty three International Training Programmes have been organised in
which 2342 senior and middle level officers from Supreme Audit Institutions (SAIs)
and officers of Governments of 115 countries of Africa, Central Asia, South East
Asia, Far East, Middle East, Pacific and East European region have participated.
The Programmes organised by the SAI, India and names of the countries that have
participated in these programmes are detailed in Annexures I and II.
SAI India has also been organising country specific training programmes
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