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Government & Public Service
An Indian Audit & Accounts Service (IA&AS) officer is recruited through UPSC CSE and allotted to the office of the Comptroller & Auditor General of India (CAG), the constitutional authority under Article 148 that audits all Union and state government expenditure. Officers are posted across Principal Accountants General (PAG) and Accountants General (AG) offices in every state, the AGCR (Accountant General Central Revenues) in Delhi, Ministry of Civil Aviation accounts, and CAG Headquarters on Bahadur Shah Zafar Marg. Work falls into three streams: performance audit (did a scheme achieve its stated objectives?), compliance audit (were expenditure rules followed?), and accounts preparation for state governments. IA&AS officers investigate public-procurement irregularities, defence acquisitions, infrastructure project overruns, and flagship scheme fund utilisation — findings go into Audit Reports tabled in Parliament or state legislatures and reviewed by the Public Accounts Committee (PAC). Entry is at Level 10 of the 7th Pay Commission (Probationer/Assistant Audit Officer); the apex is the CAG of India at Level 17.
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