CAG : what it thought to be auditing? (Record no. 359820)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01615nam a22001817a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | 0 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251117155718.0 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9789349883475 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | CS 351.7232 KUM |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | P. Sesh Kumar |
| 245 ## - TITLE STATEMENT | |
| Title | CAG : what it thought to be auditing? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Chandigarh |
| Name of publisher | White Falcon Publishing |
| Year of publication | 2025 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 571 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | CAG – What It Ought to Be Auditing by P. Sesh Kumar, a retired senior officer of the Indian Audit and Accounts Service, is a bold and timely critique of India’s Supreme Audit Institution. Drawing on decades of insider experience. The book questions whether the Comptroller and Auditor General (CAG) is truly fulfilling its constitutional mandate. Why does it audit some areas while ignoring others of far greater consequence? Why are crucial reports delayed until their relevance fades?<br/><br/>This work explores missed opportunities in auditing key governance failures—like GST compliance, international taxation, welfare schemes with expenditure in billions, impact of government interventions in MSME sector and judicial delays—while advocating for risk-based, data-driven audits modelled on global best practices like PEFA and lessons from UN audits.<br/><br/>More than a critique, the book offers a roadmap for reform, urging the CAG to reclaim its watchdog role and adapt to 21st-century governance needs. Essential reading for policymakers, professionals, and citizens who believe in financial accountability and democratic transparency. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Comptroller and Auditor General of India |
| 9 (RLIN) | 16017 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | IAAS as an author |
| 9 (RLIN) | 16018 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Donated Books |
| Lost status | Home library | Current library | Date acquired | Cost, normal purchase price | Full call number | Accession Number | Koha item type | Public Note |
|---|---|---|---|---|---|---|---|---|
| Gandhi Smriti Library | Gandhi Smriti Library | 2025-11-17 | 899.00 | CS 351.7232 KUM | 173216 | Donated Books | 899.00 |