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The Indian Audit & Accounts Service (IA&AS) is a premier Group 'A' Central Civil Service responsible for auditing the accounts of the Union and State governments. It functions under the Comptroller and Auditor General of India (CAG) and plays a crucial role in ensuring transparency, accountability, and financial discipline in the government.
Selection is through the Civil Services Examination (CSE) conducted by the Union Public Service Commission (UPSC).
Candidates undergo training at the National Academy of Audit and Accounts (NAAA), Shimla.
Comptroller and Auditor General (CAG) of India
Audit Functions:
Conducts financial, compliance, and performance audits of the Union and State governments, autonomous bodies, and Public Sector Undertakings (PSUs).
Ensures accountability in the use of public funds.
Accounts Management:
Maintains and compiles government accounts for states that do not have separate Accountants General (AGs).
Advises governments on accounting standards and financial management.
Parliamentary Oversight:
IA&AS officers work with the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU) in Parliament and State Legislatures.
Audited reports are submitted to Parliament/State Assemblies for scrutiny.
Performance Audit:
Evaluates the efficiency, effectiveness, and economy of government schemes and policies.
Public Sector Undertakings (PSUs) Audit:
Conducts audits of PSUs, government departments, and agencies that receive government grants.
International Assignments:
IA&AS officers represent India in international audit bodies like INTOSAI (International Organization of Supreme Audit Institutions).
They serve in United Nations (UN) audit teams and other global financial organizations.
|
Rank |
Designation |
Posting |
|---|---|---|
|
Junior Time Scale (JTS) |
Deputy Accountant General/Deputy Director |
State/Field Offices |
|
Senior Time Scale (STS) |
Senior Deputy Accountant General/Senior Deputy Director |
Regional Offices |
|
Junior Administrative Grade (JAG) |
Accountant General/Director |
State Headquarters |
|
Senior Administrative Grade (SAG) |
Principal Accountant General/Principal Director |
State/National Level |
|
Higher Administrative Grade (HAG) |
Additional Deputy CAG/Director General |
Central Level |
|
Apex Scale |
Deputy Comptroller & Auditor General (CAG) |
Central Headquarters |
Foundation Course at Lal Bahadur Shastri National Academy of Administration (LBSNAA), Mussoorie.
Professional Training at the National Academy of Audit and Accounts (NAAA), Shimla.
On-the-Job Training in various field offices across India.
Mid-career Training Programs at reputed global institutions like Harvard, LSE, and IIMs.
Officers serve in State Accountant General Offices, CAG Headquarters (Delhi), and field offices across India.
International postings in UN bodies, World Bank, and embassies as financial experts.
Pros:
High level of job security and work-life balance.
Crucial role in ensuring financial accountability.
Opportunity for international assignments.
Exposure to public policy, finance, and governance.
Cons:
Limited public interaction compared to IAS/IPS.
Less political influence and slower career progression.
Limited executive authority compared to revenue services.
The Indian Audit & Accounts Service (IA&AS) is a prestigious service offering a challenging and intellectually stimulating career in public finance, auditing, and governance. It is best suited for candidates interested in financial accountability, policy-making, and administrative roles within the government framework.
