योग्य विधाने ओळखा (भारताचे नियंत्रक व महालेखा परीक्षक) :
(a) नियंत्रक व महालेखा परिक्षकांचे कार्यालय 1920 मध्ये स्थापन झाले.
(b) त्यांची नेमणूक राष्ट्रपतीद्वारे केली जाते.
(c) तो सर्व प्रकारच्या बाह्य प्रभाव व दबावापासून मुक्त असतो.
(d) तो भारतीय लेखांकन व लेखापरीक्षा विभागाचा प्रशासकीय प्रमुख असतो.
पर्यायी उत्तरे :

The correct answer is Option C ((b), (c), (d)).

Key Points:
• Constitutional Office of the CAG:
• Historical Inaccuracy (Statement a is False): The Auditor General's office traces back to 1858 when Lord Canning appointed the first Auditor General (Sir Edward Drummond in 1860); it was not instituted in 1920.
• Presidential Appointment (Statement b is True): Under Article 148(1), the CAG is appointed by the President by warrant under his hand and seal.
• Constitutional Independence (Statement c is True): Protected by security of tenure (removed only like an SC judge), non-variable service conditions, charged expenditure (Article 148(6)), and post-retirement office bars (Article 148(4)).
• Administrative Head (Statement d is True): The CAG serves as the administrative head of the Indian Audit and Accounts Department (IA&AD).
• Thus, statements (b), (c), and (d) are correct.
• Key Takeaway: The CAG is appointed by the President under Article 148, heads the IA&AD, and enjoys full constitutional independence.