CAG vs CVC: public audit and vigilance oversight are different jobs
A polity revision guide to the Comptroller and Auditor General of India and the Central Vigilance Commission.
The CAG audits government accounts and public expenditure under a constitutional mandate. The CVC is a statutory body concerned with vigilance administration and anti-corruption oversight within its defined jurisdiction.
What the CAG does
Article 148 provides for the Comptroller and Auditor General of India. The CAG audits government accounts and public expenditure, with reports considered through the constitutional process and relevant legislative committees. Audit observations do not automatically mean that a person has been convicted or that the CAG directly prosecutes every case.
What the CVC does
The Central Vigilance Commission is established under the Central Vigilance Commission Act, 2003. It has a vigilance and anti-corruption oversight role in the central-government framework. For exam revision, remember the legal basis and function: CAG is a constitutional audit authority; CVC is a statutory vigilance institution. Their powers and procedures differ.
Editorial note
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Frequently asked questions
Which body audits government accounts?
The CAG, provided for in Article 148.
Is the CVC the same as the CAG?
No. The CVC is a statutory vigilance institution; the CAG is a constitutional audit authority.