महालेखा नियंत्रक (CGA) _______ आहे.
(a) केंद्र सरकारला लेखा विषयक मुख्य सल्लागार.
(b) तांत्रिकदृष्ट्या योग्य अशा व्यवस्थापन लेखा प्रणालीची स्थापना आणि व्यवस्थापन करण्यासाठी जबाबदार.
(c) सरकारी नियंत्रण आणि अंतर्गत ऑडिटसाठी जबाबदार.
पर्यायी उत्तरे :
(1) विधाने (a) आणि (b) बरोबर, (c) चुकीचे आहे.
(2) विधाने (b) and (c) बरोबर, (a) चुकीचे आहे.
(3) विधाने (a) and (c) बरोबर, (b) चुकीचे आहे.
(4) सर्व विधाने बरोबर आहेत.

The correct answer is Option D (All statements are correct.).

Key Points:
• Controller General of Accounts (CGA) Mandate:
• Role Overview: The Controller General of Accounts (CGA) in the Department of Expenditure, Ministry of Finance, is the principal accounting adviser to the Government of India.
• Statement (a) is correct: Acts as the principal accounting advisor on accounting matters to the Union Government.
• Statement (b) is correct: Responsible for establishing and managing a technically sound management accounting system and framing accounting rules.
• Statement (c) is correct: Responsible for exchequer control and conducting internal audits across ministries.
• Since all statements accurately describe the statutory/administrative responsibilities of the CGA, All statements are correct (Option 4).
• Key Takeaway: The CGA is the principal accounting adviser to the Union Government, responsible for accounting systems and internal audits.