The Indian Audit and Accounts Service (IA&AS), a formalized civil service (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 (IA&AD).
According to the Indian Constitution, the CAG of India is an independent constitutional authority that is not a part of either the legislative or executive branches of government.
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 IA&AS which performs the compilation of accounts for states, and audit for both, the states and the centre.
Officer Trainees (OTs) who join the Indian Audit and Accounts Service (IAAS) come from various parts of the nation, have very varying educational backgrounds, and come from various socioeconomic and economic strata. After completing their Foundation Course at another Central Training Institute, Officer Trainees (OTs) transfer to the Academy for professional training. The National Academy of Audit and Accounts (Shimla) provides training to the officials hired by the IAAS for 1.5 years.
The 89-week professional training is divided into three phases: Phase I, which lasts 51 weeks, focuses on theoretical instruction and developing professionals; Phase II, which lasts six weeks, reinforces training after On the Job Training and before trainees are posted to the field as Deputy Accountant General. The details of these training components are provided below.
Objective: The objective of phase-I of the training, consisting of two semesters, is to impart theoretical knowledge on accounting, auditing and personnel administration.
Another important objective of this training is to expose the Officer Trainees to the societal concerns, a necessary input in the formation of a public servant.
Duration: 51 weeks
The training is imparted during Phase-I not only at the Academy but also at professional academic institutes of excellence such as
Objective: To bridge the gap between theory and practice
Duration: 8 months
The Officer Trainees are attached to offices of the Accountants General in various states. The purpose of the training is to provide a thorough and comprehensive understanding of how the offices of the Accountants General in the States operate. Additionally, it provides a chance to comprehend the dynamics of working with the different branches of the government and the function of the department in the governance process. The on-the-job training is a crucial part of the process by which an Officer Trainee emerges an officer.
Duration: 6 months
Following a sandwich pattern of training, Phase II of training begins when on-the-job training comes to a conclusion. The Officer Trainees return to the academy to discuss their experiences and come up with fresh approaches to problems they encountered in the field. The emphasis is on exchanging thoughts and experiences via case studies, group presentations, and discussions.
Starting with the 1990 batch, the Academy established the Scheme of Award of Medals and Certificates to recognise the trainees’ overall achievement through a continuous evaluation method. The three best trainees are felicitated at the valediction ceremony. The valediction marks the end of Phase II after which the trainees proceed to take charge at their respective stations as Deputy Accountants General.
Yes. There are three overseas audit offices in Washington, London and Kuala Lumpur with a posts designated as Minister and Counsellor/ First asecretary in each. The UN Audit Board also has a J.S. level Director of Audit and a Director level in New York. This office is temporary.
IAAS employees also work for the UN or other international organizations on deputation.
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