The Office of the Comptroller and Auditor General (CAG) of India is a crucial constitutional authority responsible for auditing the accounts of the central and state governments and public sector organisations. Established under Article 148 of the Indian Constitution, the CAG ensures transparency, accountability, and good governance by scrutinising government expenditure and financial management. The CAG audits various government bodies, including ministries, departments, and government-owned corporations, to verify that public funds are being used efficiently and for the intended purposes. The findings are reported to the parliament and state legislatures, which significantly curbs financial irregularities. The CAG operates independently to uphold its integrity and impartiality. The office is crucial for maintaining checks and balances within India’s democratic framework, helping to strengthen public trust in the government’s financial operations. The reports produced by the CAG often prompt corrective action, policy changes, and even legal proceedings.