Couple of books came around the same time this book was released in the 1st half of 2014 written by Indian bureaucrats. This one by Vinod Rai, the Comptroller and Auditor General is by far the best on the role of the CAG as envisioned by the constitution as one of India’s towering institutions versus the elected executive towards providing an effective, efficient & an accountable Governance system.
He has picked up a bunch of case studies in detail from where he sat & his team conducted the audits many of which are available in the public domain today. It is bound to raise some controversies but provides a clear view on how audits are conducted by CAG, whom does it report to and that it does not expect the auditee to report back as it is the Government’ Auditor for Government depts., whether competent people were part of the Audit team, how & why certain projections were made etc.
I picked up this book on seeing it recommended by Dr. Kalam and HDFC’ Deepak Parekh. It raised the image of IAS officers in my eyes. Worthy read.