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Indian Audit & Accounts Service

The Indian Audit and Accounts Service (IAAS), a formalized civil services (Group A) of the Union of India, forms the middle and top level management of the organization, through which the Comptroller and Auditor General of India (CAG) exercises its mandate. The lower level comprises of Officers of Group B and below. The three levels together form the Indian Audit & Accounts Department (IAAD).

The Constitution of India defines the basic structure of the institution of the CAG of India – that the CAG of India is an independent constitutional authority who is neither part of the legislature nor executive. The CAG is the audit authority for the States and the Union of India and the accounting authority for the States. This mandate of CAG of India passes onto the IAAS which performs the compilation of accounts for states, and audit for both, the states and the centre.

On the accounting part, the Accountant General Offices (AG Office) present in states, do the compilation of the State Accounts. These offices also take care of the Entitlement function, such as Pension and Provident Fund, for the state government employees, and in some states, Gazetted Entitlement for the All India Service officers belonging to particular state.  These offices are hence called as Office of AG (Accounts & Entitlements). In some states, the entitlement functions have been assigned to State Government.

On the Audit front, there are two separate machineries. Office of the AG (Audit) is in charge of auditing the activities of the State Government, while the Office of Principal Director (Audit) takes care of auditing the activities of the Central Government. Each state has an Office of the AG (Audit), while the Office of PD (Audit) is located region wise, which may contain more than one state.

Apart from this national presence, IAAD also has international presence via three international offices at Kuala Lampur, London and Washington DC. CAG of India has also been entrusted for auditing international bodies such as United Nations, World Intellectual Property Organization etc.

The career of an IAAS Officer witnesses timely and versatile promotional avenues. An IAAS officer joins the department as Deputy AG (DAG), and in due time gets promoted as Senior DAG (Sr.DAG), AG, Principal AG(PAG), Additional Deputy CAG (ADAI) and Deputy CAG (DAI).  As explained above, the posts equivalent to AG and PAG are Principal Director (PD) and Director General (DG), in central machinery.

 Why IAAS?

IAAS, over its long history, has evolved as a premier central service, owing to several positives that the service offers. IAAS works under CAG of India, a constitutional body, which makes it aloof from any undue political interference. The service is known for most timely promotions amongst all the civil services. It is said that the entire government setup is similar to huge elephant. Owing to its mammoth size, people working under it, get to feel only a part of it. IAAS is one such service which offers to understand this elephant in entirety, as it works in close contact with all the departments of government, be it for accounting function or auditing. The service is good for people with professional bend of mind, as it’s a knowledge oriented department. Auditing some entity requires a thorough understanding of that entity. So one needs to constantly update oneself. Hence, the IAAS Officers are valued in the bureaucracy for their multi-faceted experience and expertise in the area of Audit, Accounts and finance. Not surprisingly, several of them have stints in key positions in the union ministries of Government of India. As years pass by, bureaucrats often complaint about monotone of their job. IAAS offers varied opportunities for its officers, to work in several domains such as Accounts, Entitlements and Audit. Within audit itself, the number of sectors covered, makes work refreshing and challenging.  In a recently conducted survey by the Government of India, amongst 3 All India Services and 7 Central Services (http://darpg.gov.in/darpgwebsite_cms/document/file/civil_services_survey_2010.pdf) , IAAS emerged as the service with highest percentage of job satisfaction amongst its officers. It is known to be an employee friendly service. IAAS also allows an optimal work life balance, as also evident from the mentioned survey. With increasing international exposure due to collaborative working framework of Supreme Audit Institutions of the world, auditing international bodies like the UN, WHO, and bilateral/multilateral assignments with other countries, the IAAS officers get continuous exposure of international assignments. IAAS Officers have been borrowed out to international organizations like the United Nations, IDI and various other countries for their expertise and skills.

Indian Audit & Accounts Service, thus, offers very challenging and satisfying career avenues to the bureaucrats of this country.

  1. Indian Administrative Service (IAS)
  2. Indian Foreign Service
  3. Indian Police Service
  4. Indian P&T Accounts & Finance Service, Group ‘A’
  5. Indian Audit & Accounts Service, Group ‘A’
  6. Indian Customs & Central Excise Service, Group ‘A’
  7. Indian Defence Accounts Service, Group ‘A’
  8. Indian Revenue Service, Group ‘A’
  9. Indian Ordnance Factories Service, Group ‘A’
  10. Indian Postal Service, Group ‘A’
  11. Indian Civil Accounts Service, Group ‘A’
  12. Indian Railway Traffic Service, Group ‘A’
  13. Indian Railway Accounts Service, Group ‘A’
  14. Indian Railway Personnel Service, Group ‘A’
  15. Posts of Assistant Security Officer in Railway Protection Force, Group ‘A’
  16. Indian Defence Estates Service, Group ‘A’
  17. Indian Information Service, (Junior Grade), Group ‘A’
  18. Indian Trade Service, Group ‘A’
  19. Indian Corporate Law Service, Group ‘A’
  20. Armed Forces Headquarters Civil Service, Group ‘B’
  21. Delhi, Andaman & Nicobar Islands, Lakshadweep, D D & NH Civil Service, Group ‘B’
  22. Delhi, Andaman & Nicobar Islands, Lakshadweep, D D & NH Police Service, Group ‘B’
  23. Pondicherry Civil Service, Group ‘B’
  24. Pondicherry Police Service, Group ‘B

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