Explanation: The Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India (CAG).

• He is the head of the Indian Audit and Accounts Department. He is the guardian of the public purse and controls the entire financial system of the country at both the levels–the Centre and the state.
• His duty is to uphold the Constitution of India and laws of Parliament in the field of financial administration.

Source: Laxmikanth