Hint:Let us discuss Comptroller and Auditor-General .Comptroller and Auditor-General is an independent Authority under the constitution of India. He is the head of Indian Audit and accounts department.
Comptroller and Auditor-General is an independent Authority under the constitution of India. He is the head of Indian Audit and accounts department and he is a chief Guardian of public purse. This institution provides ensurity of Government and other public authorities to Parliament and state legislators and finally to people. The office was established in1858 when British took over control of India from East India Company.Comptroller and Auditor-General was appointed by the president. His tenure is of six years or sixty five years of age whichever is earlier. He can be removed by the president; the procedure is the same as that of removal of a Supreme Court judge. He cannot hold any office once he is retired. his salary and other conditions cannot be varied after appointment. He examines the accounts related to all expenditure from consolidated funds of India. He examines all expenditure from the content contingency fund of India. The constitution of India provides an independent office of the Comptroller and Auditor-General in Article 148 to Article 151
Hence, the correct answer is option (A).
Note:Comptroller and Auditor-General is the head of accounts and Indian audit. He is the guardian of the public purse. He controls the entire finance system of the country at both levels centre and state.