The Comptroller and Auditor General (CAG) of India holds a pivotal position in ensuring transparency, accountability, and integrity in the financial administration of the government. As a constitutional authority under Article 148 of the Indian Constitution, the CAG functions as the guardian of public funds, auditing the expenditure of the central and state governments, as well as other autonomous bodies financed by the government. The primary role of the CAG is to examine the accounts of all government receipts and expenditures, ensuring that public money is spent according to the law and in a financially prudent manner. By doing so, the CAG protects the interests of the public and strengthens the democratic governance framework. One of the fundamental functions of the CAG is auditing the accounts of the Union and State governments, including government departments, autonomous bodies, and corporations where the government holds a majority stake. This audit is carried out through two main types: compliance audit and performance audit. Compliance audit ensures that financial transactions