Government Audit

Government audit aims at ensuring that the financial transactions of the government are executed properly under sanctions and authorities and are correctly recorded in the books of accounts. It is the duty of Comptroller and Auditor General of India (C&AG) to audit the receipts and expenditure of the Union Government and State Government.

Further, government audit also includes the audit of government companies conducted by C&AG in accordance with the provisions of Companies Act, 2013 and other relevant legislations.