MCQs on Comptroller and Auditor General of India(CAG) | | Quiz MCQ [ Source M Laxmikant] | Polity MCQ [ SET-27] ~ Civil Services Self Study

1. Which article of the Indian Constitution provides for an independent office of the Comptroller and Auditor General of India (CAG)

a) Article 76

b) Article 148

c) Article 280

d) Article 324

Answer. b) Article 148;

Article 76: Attorney General of India

Article 148: CAG

Article 280: Finance Commission

Article 324: Election Commission

2. Who is the guardian of the public purse and controls the entire financial system of the country at both the levels–the Centre and the state

a) President

b) Supreme Court

c) Comptroller and Auditor General of India (CAG)

d) Finance Commission

Answer. c) Comptroller and Auditor General of India (CAG)-Article 148

3. Comptroller and Auditor General of India(CAG) holds office for a period of ------- years or up to the age of ------years, whichever is earlier.

a) 5, 65

b) 6, 65

c) 5, 70

d) 6,70

Answer. b) 6, 65

4. Which of the following is/are true about the Comptroller and Auditor General of India(CAG)

1. The CAG is appointed by the president of India by a warrant under his hand and seal.

2. He/she can resign at any time from his office by addressing the resignation letter to the president.

3. He/she can also be removed by the president on the same grounds and in the same manner as a judge of the Supreme Court

4. His salary and other service conditions are determined by the President

Codes:

a) 1 and 4 Only

b) 2 and 3 only

c) 1 and 3 Only

d) 1,2, and 3

Answer. d) 1,2, and 3

His salary and other service conditions are determined by the Parliament( not the President).

5. In India, other than ensuring that public funds are used efficiently and for their intended purpose, what is the importance of the office of the Comptroller and Auditor General (CAG)?

1. CAG exercises exchequer control on behalf of the Parliament when the President of India declares a national emergency/financial emergency.

2. CAG reports on the execution of projects or programs by the ministries are discussed by the Public Accounts Committee.

3. Information from CAG reports can be used by investigating agencies to press charges against those who have violated the law while managing public finances.

4. While dealing with the audit and accounting of government companies, CAG has certain judicial powers for prosecuting those who violate the law.

Which of the statements given above is/are correct?

a) 1, 2, and 4 only

b) 2 only

c) 2 and 3 only

d) 1, 2, 3 and 4

Answer. c) 2 and 3

6. In which year was accounting separated from auditing and the comptroller and auditor general's task only remained confined to auditing the Government Accounts? ( UPPSC 2019)

a) 1975

b) 1977

c) 1976

d) 1981

Answer. c;

From 1976 accounting separated from auditing and the comptroller and auditor general's task only remained confined to auditing Government Accounts.

7. Which article of the Indian constitution authorizes the Parliament to prescribe the duties and powers of the CAG in relation to the accounts of the Union and of the states and of any other authority or body.

a) Article 148

b) Article 149

c) Article 280

d) Article 324

Answer. b) Article 149

8. Match the following.

List I ( Article)

A. Article 149

B. Article 150

C. Article 151

D. Article 279

List II ( CAG rights/duties)

1. He ascertains and certifies the net proceeds of any tax or duty

2. He submits his audit reports relating to the accounts of a state to the governor

3. He submits his audit reports relating to the accounts of the Centre to the President

4. The Constitution authorizes the Parliament to prescribe the duties and powers of the CAG

Codes:

A B C D

a) 1 2 3 4

b) 4 3 2 1

c) 2 1 4 3

d) 3 4 2 1

Answer. b) 4 3 2 1

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