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UPSC Indian Audit and Accounts Service (IAAS): Full Form, Components & FAQs

PWOnlyIAS December 20, 2023 05:44 5300 0

The comprehensive details of UPSC IAAS Salary 2024, career progression, and benefits. Learn about the structured hierarchy, job posts, and allowances for Indian Audit & Accounts Service officers.

UPSC Indian Audit and Accounts Service (IAAS): Full Form, Components & FAQs

IAAS: UPSC IAAS Salary 2024, Structure, and Roles in Indian Audit & Accounts Service

The Indian Audit and Accounts Service (IAAS) is a formalized civil service (Group A) of the Union of India; it forms the middle and top level management of the organization, through which the Comptroller and Auditor General of India (CAG) exercises its mandate. The lower level comprises Officers of Group B and below. The three levels together form the Indian Audit & Accounts Department (IA&AD).

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UPSC IAAS Salary 2024: Structure, Functions, and Career Progression in Indian Audit & Accounts Service

  • Hierarchy and Levels within IAAS: Group A Management and Group B Officers in IA&AD
    • Main Level: Indian Audit and Accounts Service, a formalized civil service (Group A) of the Union of India, comprises the middle and top-level management of the Indian Audit & Accounts Department (IA&AD).
    • Lower Level: The lower level includes Officers of Group B and below.
  • Constitutional Mandate of CAG: Constitutional Mandate for Auditor General
    • CAG’s Independence: Constitution of India establishes the independence of the Comptroller and Auditor General of India (CAG), positioning it as a constitutional authority separate from the legislature and executive.

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  • Roles and Mandate of CAG: Auditing and Accounting Authority for India
    • Audit and Accounting Authority: CAG serves as the audit authority for both the States and the Union of India, and concurrently as the accounting authority for the States.
  • Delegation to IAAS: IAAS Compilation and Audit Duties
    • Compilation and Audit Responsibilities: The mandate of CAG passes onto Indian Audit and Accounts Service, which performs the compilation of accounts for states and conducts audits for both states and the center.
  • AG Offices:s: State Account Compilation and Entitlement Functions
    • State Account Compilation: Accountant General Offices (AG Offices) in states handle the compilation of State Accounts.
    • Entitlement Functions: AG Offices also manage entitlement functions, including Pension and Provident Fund for state government employees, and Gazetted Entitlement in some states.
  • State and Central Audits: AG (Audit) and Principal Director’s Roles
    • State Government Audit: The Office of the AG (Audit) is responsible for auditing the activities of the State Government.
    • Central Government Audit: The Office of Principal Director (Audit) oversees the audit of Central Government activities.

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  • Regional Presence: State-Level AG (Audit) and Nomenclature Variations
    • State-Level Offices: Each state has an Office of the AG (Audit), while the Office of PD (Audit) is regionally based, potentially covering multiple states.
    • Variations in Nomenclature: Offices may be known as the offices of Principal Accountant General or Director General based on the officers in charge.
  • International Presence of IA&AD: Audit Offices in Kuala Lumpur, London, DC
    • Global Audit Offices: IA&AD extends its reach internationally through three audit offices located in Kuala Lumpur, London, and Washington DC.
    • International Audits: CAG of India undertakes audits of international bodies such as the United Nations.
  • IAAS Career Progression: Structured Hierarchy and Ranks Overview
    • Hierarchical structure: Roles, Ranks, and Responsibilities Overview
      • Within the Indian Audit and Accounts Service (IAAS), a structured hierarchy is in place, where officers fulfill distinct roles, each accompanied by designated ranks and corresponding responsibilities. The following provides an overview of the ranks and the associated duties within the Indian Audit and Accounts Service

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Assistant Audit Officer (AAO):
  • Entry-level position.
  • Aids in the examination of financial accounts and transactions.
  • Acquires practical experience in diverse audit functions.
Audit Officer/Senior 
  • Performs audits on government departments and agencies.
  • Compiles audit reports, emphasizing financial irregularities and proposing enhancements.
  • Possibly oversees junior personnel within audit teams
Deputy Accountant General (DAG):
  • Heads audit offices at the state level.
  • Manages a team of audit officers and staff.
  • Responsible for coordinating and executing audit plans.
Director of Audit:
  • Takes on a leadership position in the management of audit teams.
  • Directs and supervises audit operations within a designated jurisdiction.
  • Participates in performance audits and assessments of financial management
Principal Accountant General (PAG):
  • Leads the Principal Accountant General’s office.
  • Manages financial and compliance audits.
  • Collaborates with state government officials regarding audit affairs.
Additional Deputy Comptroller and Auditor General (ADCA):

Deputy Comptroller and Auditor General (DCA):

  • Takes on a leadership position within the Comptroller and Auditor General (CAG) office.
  • Supervises audit functions and contributes to policy development.
  • Works collaboratively with the CAG on strategic initiatives.
  • Responsibilities:
  • Occupies the second-highest rank in the Indian Audit and Accounts Service.
  • Supervises specific audit domains.
  • Contributes to policy formulation and strategic decision-making.
Comptroller and Auditor General (CAG):
  • The apex officer in the IAAS, holding the highest rank.
  • Constitutional authority tasked with auditing all government expenditures.
  • Submits audit reports to both the President of India and Parliament.
  • Serves as the representative of India in international forums concerning auditing and accountability

 

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Hierarchy and Promotion in IAAS Services: UPSC IAAS Salary 2024 Overview

IAAS

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UPSC IAAS Salary 2024 Structure: Comprehensive Overview of Job Posts and Compensation

S.No Job Post Average Salary (per month) of UPSC Indian Audit and Accounts Service Salary 2024
Comptroller and Auditor General (CAG) 2,25,000
Deputy Comptroller and Auditor General (Deputy CAG) 1,75,000
Principal Account General (PAG) 1,50,000
Director General (Audit) 1,50,500
Director (Audit) 1,25,000
Deputy Director (Audit) 1,00,000
Assistant Director (Audit) 80,000
Account Officer  70,000

 

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UPSC IAAS Salary 2024: Allowances and Benefits for Officers’ Well-being

  • Dearness Allowance (DA)- DA is provided to newly recruited Indian Audit and Accounts Service officers till their retirement  to compensate for the impact of inflation on the cost of living. It is calculated as a percentage of the basic pay and is revised periodically.
  • House Rent Allowance (HRA)- FoS officers are entitled to HRA, which is provided to meet the cost of accommodation. The rate of HRA depends on the officer’s posting location. Generally cities IAAS are provided with well furnished quarters for their stay.
  • Transport Allowance- This allowance is provided to meet the commuting expenses between the residence and the place of work. The amount may vary based on the officer’s posting.

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  • Study Leave- If the officer is going for higher study, they are free to take the leave for that.
  • Medical Facilities- Indian Audit and Accounts Service officers are entitled to medical facilities for themselves and their dependents. This may include reimbursement of medical expenses and access to government or empaneled private hospitals.
  • Leave Travel Concession (LTC)- Indian Audit and Accounts Service officers are eligible for LTC to travel to their home or any place in India. The rules and frequency of LTC may vary.
  • Pension and Gratuity: Indian Audit and Accounts Service officers are entitled to a pension and gratuity after retirement, ensuring financial security post-service.
  • Education Allowance: Some officers may receive an education allowance to support the education of their children.
  • Conveyance Allowance: This allowance may be provided to meet expenses related to the maintenance of vehicles.
  • Special Duty Allowance: Indian Audit and Accounts Service officers serving in challenging or remote areas may receive special duty allowances.
  • Professional Development Allowance: Some officers may receive allowances for professional development activities, training, or courses.
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Indian Audit and Accounts Service FAQs

The IAAS Full form is Indian Audit & Accounts Service. The IAAS is a Central Group ‘A’ central government service under India’s Comptroller and Auditor General.

IAAS officers play an important role in maintaining financial integrity, ensuring compliance with regulations, and contributing to the overall efficiency and accountability of government financial management at both national and international levels.

To join IAAS services candidate has to give examination of civil services conducted by UPSC.

Not at all, IAS is Indian Administrative Services and IAAS is Indian Audit and Account Services both services have different working profiles.
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 Final Result – CIVIL SERVICES EXAMINATION, 2023.   Udaan-Prelims Wallah ( Static ) booklets 2024 released both in english and hindi : Download from Here!     Download UPSC Mains 2023 Question Papers PDF  Free Initiative links -1) Download Prahaar 3.0 for Mains Current Affairs PDF both in English and Hindi 2) Daily Main Answer Writing  , 3) Daily Current Affairs , Editorial Analysis and quiz ,  4) PDF Downloads  UPSC Prelims 2023 Trend Analysis cut-off and answer key

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UDAAN PRELIMS WALLAH
Comprehensive coverage with a concise format
Integration of PYQ within the booklet
Designed as per recent trends of Prelims questions
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Quick Revise Now !
UDAAN PRELIMS WALLAH
Comprehensive coverage with a concise format
Integration of PYQ within the booklet
Designed as per recent trends of Prelims questions
हिंदी में भी उपलब्ध

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