26 December 2014
(CAs) are highly qualified professionals who have completed the required degree level study supplemented with workplace experience and a professional competence programme.
Indian Audit and Accounts Department (IAAD) assist CAG in fulfilment of his constitutional duties. Indian Audit and Accounts Service (IAAS) officers serve as the top management of IAAD. IAAS officers derive their independence from the CAG's constitutional independence and work free of political pressures unlike any other Government departments. IAAS Officers work closely with the Union and State government departments for efficient audit.
The candidates selected to IAAS through UPSC civil services examination joins National Academy of Audit and Accounts (NAAA) at Shimla for one and half year training. Here the Officer Trainees learn basics of accounting, auditing, public finance, financial management and information systems audit. After the training at NAAA, six months of field training follows.
After the training, they are posted as Deputy Accountant General (DAG)/Deputy Director (DD) at field offices. The highest post of promotion is Deputy CAG of India (equivalent to Secretary to Government of India). The Hierarchy in IAAD is as follows:
Deputy Accountant General (DAG)/Deputy Director (DD) Senior DAG/Director Accountant General (AG)/Principal Director (PD) Principal Accountant General (PAG)/Director General (DG) Additional Deputy CAG (Seven Posts) Deputy CAG (Six posts)
IAAS Officers are also posted at overseas offices of CAG at London, Washington, Rome, New York and Kuala Lumpur. Moreover, they frequently audit various United Nations offices around the world in addition to Indian Embassies in different countries.
In addition to the posting in IAAD, IAAS Officers are of high demand in government departments for deputation as Financial Advisers and other executive posts generally held by Indian Administrative service officers. They are also posted on deputation to various overseas offices of United Nations institutions, IMF and World Bank.
The biggest attraction of IAAS compared to other All India and Central Civil Services is its independence.
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