Description :
IA&AS or Indian Audits and
Accounts Service is an Indian Central Government service, free of
control from any executive authority, under the Comptroller and Auditor
General of India. The officers of the Indian Audit and Accounts Department
serve in an audit managerial capacity. IA&AS is responsible for auditing the
accounts of the Union and State governments and public sector organizations,
and for maintaining the accounts of State governments. IA&AS is the
government's financial watchdog, and is a critical element in checks on the
government. It role is somewhat similar to the US GAO and National Audit
Office (United Kingdom).
The service has Principal
Accountants-General and Accountants General for every State in India.
Generally, each state has one Principal Accountant-General in charge of
audit functions. In addition to Principal Accountant-General, each state
also has Accountants-General in charge of accounts and entitlement functions
(Provident Fund and Pension etc). Bigger states may have an Accountant
General (Audit) in addition to the Principal Accountant-General.
Recruitment and
Training
Recruitment to the IA&AS is through the
joint competitive examinations (the Civil Services Examination) along with
the Indian Foreign Service, Indian Administrative Service and the Indian
Revenue Service(IRS).
Once recruited to IA&AS, the officers are
trained at National Academy of Audit and Accounts, Shimla, Himachal Pradesh,
India.
The officers of IA&AS are required to
acquire and possess not only the professional skills of an accountant and
auditor but also the administrative competence to manage the staff of the
Indian Audit & Accounts Department, which has a strength of over 60,000
personnel. Their job requirements include scrutiny of intricate contracts,
understanding of tax and revenue laws, assessing the financial health of
commercial corporations. Industry knowledge may be required also, grasping
for instance the complexities of oil exploration or the working of an atomic
power plant and comprehensively reviewing the effectiveness of
implementation of country-wise schemes for rural development, health
services, education etc.
Sanctioned
Strength
- Sanctioned strength of IA&AS Cadre (As
on 01.08.2006)
Deputy Comptroller and Auditor General: 3
Additional Deputy Comptroller and Auditor General: 5 Principal Accountant
Genreal: 26 Senior Administrative Grade: 107 Junior Administrative Grade:
161 (Selection Grade 80 and Ordinary Grade 81) Senior Time Scale: 256 Junior
Time Scale: 136
IA&AS Overseas
IA&AS officers mainly go abroad to conduct
embassy audit i.e. audit of Embassies and High Commissions of India situated
all over the world. However, IA&AS officers are seconded to Middle East
(Oman, UAE) and African countries (Botswana) to serve in audit departments
as specialists. Many also join the United Nations and its allied agencies
for a short term. |