Power to Inspect accounts

To begin, he has the power to inspect any office of accounts which are under the control of the Union or a State Government. This includes those offices too which are responsible for the creation of the initial or subsidiary accounts.

Further, he has the power to order the office of accounts which are under the control of the Union or a State Government tp send their accounts, books, papers and other documents which deal with or are otherwise relevant to the transactions under audit, to specified places.

Inquire for Information

CAG has the power to question the people in charge of offices for any information which he requires to prepare any account or report as per his duties. He also makes various observations in the office to acquire any information that is necessary for him to fulfill his duties.

And in the course of carrying out his audit, he has the power to allocate any part of detailed audit of any accounts of any office to other persons as prescribed, and apply limited checks in relation to such accounts or transaction as he determines.