Indian Audit and Accounts Service (IA&AS)
About the Service
The Indian Audit and Accounts Service (IA&AS) is one of the premier Central Group A Civil Services of the Government of India. Officers of this service form the core of the Indian Audit and Accounts Department (IA&AD), which functions under the Comptroller and Auditor General of India (CAG) — a constitutional authority established under Article 148 of the Indian Constitution.
The IA&AS plays a pivotal role in ensuring financial accountability, transparency, and efficiency in the management of public funds. Officers are responsible for auditing Central and State Government departments, public sector enterprises, autonomous bodies, and schemes funded by the government.
Historically, the service originated from the Indian Audit Department set up in the 19th century during British rule. After independence, the system was restructured, and the IA&AS was formally constituted to serve the needs of an independent democratic nation.
Recruitment and Entry
Recruitment to the IA&AS is done through the Civil Services Examination (CSE) conducted by the UPSC every year. The CSE consists of three stages:
- Preliminary Examination – Objective type (Screening test)
- Main Examination – Written (Descriptive papers)
- Personality Test (Interview) – Conducted by UPSC
Successful candidates are allocated to the IA&AS based on their rank and preference.
Roles and Responsibilities
- Financial Audit: Examination of financial records of government ministries, departments, and institutions.
- Compliance Audit: Ensuring that government expenditure adheres to legal and procedural requirements.
- Performance Audit: Evaluating the efficiency, economy, and effectiveness of government programs and schemes.
- Accounts Management: Maintaining and supervising government accounts at both Central and State levels.
- Advisory Role: Providing expert advice to government departments on accounting standards, internal controls, and financial management reforms.
Career Hierarchy and Designations
| Level | Designation / Role |
|---|---|
| Entry Level | Assistant Accountant General / Assistant Director |
| Middle Level | Deputy Accountant General / Deputy Director |
| Senior Level | Accountant General / Director |
| Higher Level | Principal Accountant General / Principal Director |
| Top Level | Additional Deputy Comptroller and Auditor General / Deputy CAG |
Promotional Grades and Pay Levels
| Grade | Typical Experience | Designation / Responsibility | Pay Scale (Approx.) |
|---|---|---|---|
| Junior Time Scale | Entry | Assistant Accountant General / Assistant Director | ₹56,100 / month |
| Senior Time Scale | 4 years | Deputy Accountant General / Deputy Director | ₹67,700 – ₹1,18,500 |
| Junior Administrative Grade | 9 years | Accountant General / Director | ₹78,800 – ₹2,09,200 |
| Selection Grade | 13 years | Principal Accountant General / Principal Director | ₹1,18,500 – ₹2,14,100 |
| Super Time Scale | 16 years | Additional Deputy CAG / Senior Principal Director | ₹1,44,200 – ₹2,18,200 |
| Higher Administrative Grade | 25+ years | Deputy CAG of India | ₹2,25,000 (fixed) |
Allowances: In addition to the basic pay, officers receive Dearness Allowance, House Rent Allowance, Travel Allowance, and other perks. Salaries are revised in accordance with the Central Pay Commission recommendations.
Training Structure
- Foundation Course (at LBSNAA, Mussoorie): Common to all civil service recruits, focusing on public administration, Indian polity, and ethics.
- Professional Training Phase I (at NAAA, Shimla): Covers financial management, government accounting, auditing techniques, public policy, economics, and IT systems.
- On-the-Job Training (Field Posting): Officers undergo practical training at various audit offices under the supervision of senior officers to gain hands-on experience.
- Professional Training Phase II: Advanced training at NAAA, emphasizing specialized audits such as environmental audit, performance audit, and IT audit.
Cadre Management and Postings
IA&AS officers are centrally recruited and belong to the Indian Audit and Accounts Department, which has offices across India. Officers are posted in Accountant General offices in different States and Director General (Audit) offices under the CAG. They may also be deputed to:
- Central Ministries and Departments
- State Governments
- Public Sector Undertakings
- International organizations like the United Nations, World Bank, or Asian Development Bank
Promotions follow a time-bound and merit-based system, ensuring balanced career progression.
Significance of IA&AS
The Indian Audit and Accounts Service serves as the guardian of public funds and watchdog of financial integrity in government operations. Its officers ensure that taxpayer money is utilized effectively, economically, and transparently — making IA&AS a vital pillar in maintaining good governance and fiscal accountability in India.
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