खालील विधाने विचारात घ्या :
(a) कायदेशीर व नियामक लेखापरीक्षण व्यतिरिक्त महालेखापरिक्षक खर्चाच्या औचित्याचे ही लेखापरीक्षण करू शकतो.
(b) परंतु कायदेशीर लेखापरीक्षण पार पाडणे बंधनकारक असते तर नियामक व औचित्याचे लेखापरीक्षण कॅग ने स्वेच्छेने करायचे असते.
वरीलपैकी योग्य विधान कोणते ?
पर्यायी उत्तरे :

The correct answer is Option A (Only (a)).

Key Points:
• Article 148 to 151: Prescribes the appointment, functions, and audit reports of the Comptroller and Auditor General of India (CAG).
• Statement (a) is correct: Under the CAG's (Duties, Powers and Conditions of Service) Act, 1971, the CAG conducts statutory legal and regulatory audits (compliance with laws, appropriations, and sanctioning rules) as well as propriety audits (examining wisdom, faithfulness, and economy of expenditure to avoid waste and extravagance).
• Statement (b) is incorrect: Both legal audit and regulatory audit are obligatory (mandatory) statutory duties of the CAG to verify that funds were disbursed in strict accordance with law. Only the propriety audit is discretionary (the CAG is not statutorily compelled to conduct propriety audit on every transaction). Combining regulatory audit with propriety audit as discretionary is factually incorrect.
• Therefore, only statement (a) is true (Option 1).
• Key Takeaway: CAG's legal and regulatory audits are mandatory, while propriety audit (examining wisdom and economy of expenditure) is discretionary.