The full form of IA&AS is Indian Audit and Accounts Service. IA&AS is one of the Group A category civil service associated with the government of India. This is purely a central government service, concerned with the Comptroller and Auditor General of India. The executive wing of the government has no direct powers to interfere in the functioning of this service. This wing has four essential functionalities. As the name suggests, this service conducts audits of the central and state governments and also the public sector units.
It also exclusively takes care of conducting audits purely at the state government level too. The audits are high-level processes and are specialised for those who have great responsibility and agility towards work and require working under high-pressure environments. Along with auditing, they are also responsible for account keeping and account maintaining tasks that are interrelated with state governments.
Aspiring candidates willing to become an IA&AS officer needs to clear all three rounds of Civil Services Examination, i.e. Prelims, Mains and Interview round. Below we have provided detail information about Indian Audit and Accounts Service officer including their salary structure, training offered, job profile, career progression, postings, perks and benefits. Please note IAAS exam eligibility, qualification, syllabus and paper pattern remain common as that for the UPSC Exam.
Indian Audit and Accounts Service (IA&AS) – Roles and Responsibilities
Different cadre officers serving as IAAS officers get to serve and work in different parts and locations of the world. Since their functionality is independent of the executive wing, they are directly under the supervision of the comptroller and auditor general of India. Some of their prominent roles and responsibilities include:
- Serving as IAAS officers at various levels in Indian state capitals.
- Serving different tenures as IAAS officers in collaboration with the government of India. Physical locations of discharging their duties at overseas locations could include the CAG at London, Washington, Kuala Lumpur, and Rome, New York, etc.
- Auditing Indian embassies located in foreign shores.
- Conducting audits of various united nations offices around the globe and in India.
- Indian government departments and IAAD.
- Financial advisers and executive advisors to various IAS officers and their higher cadres and high level administrative officers.
- Various project-wise and government deputations to World Bank and IMF as IA&AS officers.
Training of an IA&AS Officer
Upon successful selection of the candidate in this service, they are posted to the National Academy of Audit and Accounts (Shimla). Candidates are supposed to undergo a probationary tenure of 1.5 years in this institute, which will deem them fit for joining duty as officers.
The training module at this institute is carried out in two phases, namely phase 1 and phase 2.
- Phase 1 – Probationers are given elaborate lectures and imparted sound theoretical knowledge of fundamental concepts. Some of the topics covered as part of this training curriculum include classes on accounting and auditing. Specialised theoretical knowledge briefing for carrying out government audits, commercial audits, and maintaining accounts of state governments are imparted through a series of lectures. Expert talks and lectures that facilitate students to apply the knowledge practically yare given out, so that future officers are prepared to serve the country with their duties in the right manner.
- Phase 2 – After completing the module of training 1, probationers are now elevated to a higher level of learning cum training facility. At this level, probationers get to learn and know how theoretical knowledge is better applied in practical scenarios and circumstances. The functionality of their role and job is well understood in this phase. Along with curriculum learning, probationers are given practical exposure through tie-ups with RBI, National institute of Public Finance and Policy, Bureau of Parliamentary Studies, and IIM, Lucknow. The phase two not just concludes with hands-on training at these government agencies. The module offers an intensive training program in association with the London School of Economics and Political science, where they are imparted a good hold and experience on international accounting and auditing regimes.
The IA&AS officers are generally posted in big metropolitan cities, Tier A cities, and state capitals. For the entry-level probationers, the first posting is commonly that of the Assistant accountant general post. Upon promotion, they will get a higher posting as Accountant General. We present the full hierarchy here:
- Deputy Accountant General (DAG)/Deputy Director (DD) – mainly at field offices.
- Senior DAG/Director – upon promotion from the previous role as DAG
- Accountant General (AG) or Principal Director (PD) post
- Principal Accountant General (PAG) or Director General (DG) post.
- Additional Deputy CAG post
- Deputy CAG post.
Check out the UPSC Exam Pattern in detail.
Indian Audit and Accounts Service (IA&AS) – Grade & Salary
The pay scale of various posts in the IA&AS service is grade dependent. Every grade has its own set of basic and gross pay scales, with additional benefits and perks attached. Below we have provided an IAAS salary structure in detail.
- Junior Grade Assistant Accountant General, the pay is between INR 8000-275-13500
- Senior Grade Assistant Director, the pay is between INR 10000-325-15200
- Junior Grade Deputy Accountant General, the pay range is between INR 12300-375-16500
- Senior Deputy Accountant General, the pay range is between INR 14300-400-18300
- Senior Administrative Grade Accountant General, the pay range is between INR 18400-500-22400
- Principal Director, pay range is between INR 22400-525-24500
- Director General, pay is between INR 24050-650-26000
- Deputy Comptroller and Auditor General, salary is fixed at INR 26000.
Pay numbers are subject to revision from time to time. Candidates are always advised to check the official website for the latest information on updates regarding salary, perks, grade pay, and other benefits.
Indian Audit and Accounts Service (IA&AS) – Career Prospects
- In general, IAAS officers have more independence and liberty in their work area. The main reason for this is their work role being independent of any formal attachment with the executive body of the government wing.
- They have to report to the comptroller and auditor general of India directly.
- It is one of the oldest and most lucrative services in India till date. Many candidates seek this service as it gives plenty of exposure across borders, both within the country and offshore deputations and assignments.
- London, Kuala Lumpur, and Washington also have the CAG office where personnel from IA&AS will be deputed depending on their project assignments.
- Their work has pan India importance because they are involved in the creation of large audit reports, which are congregated and sent later for seeking the president’s approval and sanction on various matters.
- High level audit reports are tabled in the parliament; thus, their work comes with a high level of responsibility and assurance of quality.
- Balanced work assignments of auditing and account keeping mark the hallmark of IAAS officers.