भारताच्या नियंत्रक व महालेखा परिक्षकाबाबत खालील विधाने विचारात घ्या :
(a) डॉ. आंबेडकरांनी निरीक्षण नोंदल्याप्रमाणे ते संविधानांतर्गत असलेले सर्वाधिक महत्वाचे अधिकारी असतील.
(b) नियंत्रक व महालेखापरिक्षकाचे पद हे मोठ्या प्रमाणात भारत सरकार अधिनियम, 1919 अंतर्गत असलेल्या महालेखा परिक्षकाचे प्रारूप आहे.
(c) संसदेने नियंत्रक व महालेखा परिक्षकांची कर्तव्ये, अधिकार व सेवाशर्ती अधिनियम 1971 मंजूर केला आहे.
(d) त्यांना नेमणूका करण्याचा अधिकार नाही परिणामतः कनिष्ठांच्या शिस्तीसंबंधी नियंत्रणाच्या बाबतीत सुद्धा अधिकार नाहीत जसे सर्वोच्च न्यायालयाच्या मुख्य न्यायाधीशास आहेत.

The correct answer is Option C (Statements (a), (c), (d) are correct).

Key Points:
• Constitutional Status & Dr. Ambedkar's View:
• According to Article 148, there shall be a Comptroller and Auditor General of India appointed by the President. In the Constituent Assembly, Dr. B. R. Ambedkar remarked that the CAG shall be the most important officer under the Constitution of India because he acts as the guardian of the public purse.
• Historical Genesis & Act of 1971:
• Statement (b) is incorrect because the modern constitutional office of the CAG is substantially modelled upon the Auditor-General provided under the Government of India Act, 1935, not the 1919 Act.
• Pursuant to Article 149, the Parliament enacted the CAG's (Duties, Powers and Conditions of Service) Act, 1971 (amended in 1976 to separate accounting from auditing at the central level).
• Administrative Limitations:
• Unlike the Chief Justice of India (who exercises broad administrative powers over Supreme Court staff under Article 146), the CAG does not possess plenary independent appointment and disciplinary powers; appointments to the Indian Audit and Accounts Department are made through standard executive/UPSC rules framed under Article 148(5).
• Key Takeaway: CAG office is modelled on the 1935 Act, instituted by Article 148, and regulated by the 1971 Act.