खालील विधाने विचारात घ्या : (महालेखापरिक्षक-कॅग)
(a) कॅग हा भारतीय लोकशाही प्रणालीचा एकमेव मोठा आधार म्हणजे महालेखापरिक्षक होय.
(b) कॅग सार्वजनिक कोषाचा संरक्षक असतो.
(c) कॅग राज्य व केंद्र स्तरावर देशाच्या पूर्ण वित्तीय प्रणालीचे नियंत्रण करतो.
(d) कॅग संसदेचा प्रतिनिधी असतो.
(e) कॅग फक्त संसदेला उत्तरदायी असतो.
(f) प्राप्ती लेखापरिक्षणाच्या तुलनेत कॅगला खर्चाच्या लेखा परिक्षणात जास्त स्वातंत्र्य असते.
वरीलपैकी कोणते विधान/ने चुकीचे आहे/त ?
(1) फक्त (a)
(2) फक्त (f)
(3) (a) and (f)
(4) (a), (e), (f)

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

Key Points:
• Dr. B.R. Ambedkar and Comptroller and Auditor General (CAG):
• Statement (a) is incorrect: Dr. B.R. Ambedkar famously stated that the CAG shall be the most important officer under the Constitution of India, not 'the *only* bulwark of democratic system' (other bulwarks include Supreme Court, Election Commission, UPSC). Because statement (a) uses the restrictive word 'only', it is considered technically incorrect in this examination context.
• Statements (b), (c), (d), (e), and (f) are accepted as correct standard characterizations: CAG guards the public purse, oversees financial systems, acts on behalf of Parliament, reports to Parliament, and exercises broad auditing mandates.
• Since the question asks to identify the incorrect statement, Only (a) is the correct choice.
• Key Takeaway: Dr. B.R. Ambedkar called CAG the most important officer under the Constitution, not the 'only' bulwark.