Correct option is B
The correct answer is (b). B, C and D Only.
Detailed Analysis:
• B. Correct: While the Constitution creates the post of CAG under Article 148, it leaves the duties, powers, and mandate to be enacted by Parliament via legislation (CAG Act of 1971 under Article 149), rather than detailing the full mandate directly within the constitutional text itself.
• C. Correct: In 2012, the CAG of India underwent its first international peer review (conducted by the Australian National Audit Office along with Canada).
• D. Correct: A standard administrative/scholarly critique of public auditing is that CAG operates post-facto with the benefit of hindsight.
• A. Incorrect: The CAG is classified as an external accountability mechanism (auditing the executive on behalf of the Legislature/Parliament), whereas internal accountability refers to mechanisms within the executive branch itself (such as CVC, internal financial advisors, or departmental vigilance).
Factsheet: CAG
• Key Articles: Article 148 (Appointment & Removal), Article 149 (Duties & Powers), Article 150 (Form of Accounts), Article 151 (Audit Reports).
• Enabling Statute: CAG's (Duties, Powers and Conditions of Service) Act, 1971.
• Nature of Office: External agent of Parliament; acts as the "Eye and Ear" of the Public Accounts Committee (PAC).
• Separation of Accounts & Audit: Accounting duties were separated from auditing duties for Central Government accounts in 1976.
English
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