The Comptroller and Auditor General (CAG) of India, as a constitutional authority, strengthens public accountability through independent audit and accounting functions. While audit reports, certifications and accounts are the formal outputs of this mandate, the broader contribution of audit lies in the changes that follow, recovery of public money, correction of procedures, strengthening of internal controls, improvements in accounting systems, and reforms in policies and regulatory frameworks.

Aligned with INTOSAI-P 12, this report presents these outcomes in an integrated and outcome-oriented framework, focusing on changes resulting from audit and accounting interventions. It captures both financial and non-financial outcomes, including systemic improvements, enhanced compliance, digital transformation and improvements in service delivery, to strengthen transparency, improve stakeholder awareness, and support evidence-based decision-making.