How have the roles and responsibilities of the Comptroller and Auditor-General changed over time?
The roles and responsibilities of the Comptroller and Auditor-General have evolved over time to adapt to changes in government systems, fiscal policies, and technological advancements. Some key changes include:

1. Expanded scope: Initially responsible for auditing the accounts of the Union and State governments, the Comptroller and Auditor-General's responsibilities now extend to public sector undertakings, municipal corporations, local bodies, and other government institutions.

2. Increased autonomy: The independence of the office has been strengthened over time, with provisions in the Constitution ensuring that the appointment, removal, and service conditions of the Comptroller and Auditor-General are protected from political influence.

3. Enhanced transparency and accountability: The audit reports now include more detailed information on financial transactions, management practices, and performance evaluation. These reports have become more accessible to the public through digital platforms, increasing transparency and public scrutiny of government expenditure.

4. Performance audits: In addition to financial audits, the Comptroller and Auditor-General now conducts performance audits to evaluate the efficiency, economy, and effectiveness of government programs and policies.

5. International standards: The audit methodologies and practices have been aligned with international standards, such as those set by the International Organization of Supreme Audit Institutions (INTOSAI), to enhance credibility and comparability of audit reports.

6. Technology adoption: The use of information technology has transformed the way audits are conducted, making them more efficient, accurate, and secure. Auditors now rely on advanced data analytics tools, digital records management systems, and e-auditing techniques to conduct their work.

These changes have led to a more robust and effective system of public financial accountability in India.