CAG : what it thought to be auditing?

By:

P. Sesh Kumar

Material type: Text

TextPublication details: Chandigarh White Falcon Publishing 2025Description: 571ISBN:

9789349883475

Subject(s):

DDC classification:

CS 351.7232 KUM

Summary: 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? 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. 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.

List(s) this item appears in: New Arrivals December 2025

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Holdings
Item type	Current library	Call number	Status	Date due	Barcode	Item holds
Donated Books	Gandhi Smriti Library	CS 351.7232 KUM (Browse shelf(Opens below))	Available		173216

Total holds: 0

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?

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.

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.

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